Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Section 54(1) of the CGST Act does not bar a second refund application where a specific invoice or period was omitted inadvertently, provided the subsequent claim is within the two-year limitation period. The High Court held that a refund claim cannot be rejected on a purely technical ground merely because an earlier application covered a larger overlapping period. It further ruled that no analogous res judicata bar can be imported into refund proceedings in the absence of express statutory prohibition. The rejection was set aside, and the refund application was restored for fresh adjudication on merits after hearing the taxpayer.
Section 54(1) of the CGST Act does not bar a second refund application where a specific invoice or period was omitted inadvertently, provided the subsequent claim is within the two-year limitation period. The High Court held that a refund claim cannot be rejected on a purely technical ground merely because an earlier application covered a larger overlapping period. It further ruled that no analogous res judicata bar can be imported into refund proceedings in the absence of express statutory prohibition. The rejection was set aside, and the refund application was restored for fresh adjudication on merits after hearing the taxpayer.
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