Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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Refund rejection orders concerning unutilised input tax credit of compensation cess on zero-rated supplies were not sustained because the controversy was identical to that already decided in the assessee's own case. Applying the earlier Division Bench decision, the HC directed reconsideration by the original authority in accordance with law after granting an opportunity of hearing. The refund matters were thus remanded for fresh decision within four months, and the impugned rejection orders were set aside for that limited purpose.
Refund rejection orders concerning unutilised input tax credit of compensation cess on zero-rated supplies were not sustained because the controversy was identical to that already decided in the assessee's own case. Applying the earlier Division Bench decision, the HC directed reconsideration by the original authority in accordance with law after granting an opportunity of hearing. The refund matters were thus remanded for fresh decision within four months, and the impugned rejection orders were set aside for that limited purpose.
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