Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Challenge to clarificatory circulars restricting refund of accumulated unutilised input tax credit under an inverted duty structure: court held the ''relevant date'' for refund is the due date for furnishing the return for the period in which the claim arises, so the petitioner's refund right accrued before the circular and the application fell within the statutory two year limitation. The court applied the settled rule that an executive instruction shortening limitation cannot be given retrospective effect against an accrued cause of action, set aside orders rejecting refund solely on circulars, and remitted the claim for merits consideration without being inhibited by those circulars.
Challenge to clarificatory circulars restricting refund of accumulated unutilised input tax credit under an inverted duty structure: court held the ''relevant date'' for refund is the due date for furnishing the return for the period in which the claim arises, so the petitioner's refund right accrued before the circular and the application fell within the statutory two year limitation. The court applied the settled rule that an executive instruction shortening limitation cannot be given retrospective effect against an accrued cause of action, set aside orders rejecting refund solely on circulars, and remitted the claim for merits consideration without being inhibited by those circulars.
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