Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
GST collected on the sale of rejected wheat and paddy seeds was treated as refundable because GST was not payable on those transactions, and that foundational position was not disputed. The Court held that the department could not continue retaining the tax merely because the refund had not yet been processed. It also required compliance with Rule 89 by directing the Corporation to file the refund claim in Form RFD-01, after which the department was to refund the amount forthwith for onward payment to the petitioner by the Corporation.
GST collected on the sale of rejected wheat and paddy seeds was treated as refundable because GST was not payable on those transactions, and that foundational position was not disputed. The Court held that the department could not continue retaining the tax merely because the refund had not yet been processed. It also required compliance with Rule 89 by directing the Corporation to file the refund claim in Form RFD-01, after which the department was to refund the amount forthwith for onward payment to the petitioner by the Corporation.
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TaxTMI 
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