Maintainability of a Section 7 insolvency petition against a financial service provider denied; appeal dismissed for non maintainability and complex d...
Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
