GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Rule 90(2) limits scrutiny of a GST refund application to its completeness under Rule 89(2), (3) and (4); it does not permit a deficiency memo to decide merits. Objections concerning the correct refund category, required statutory statements, adequacy of foreign-remittance evidence, or limitation require substantive examination by the competent authority. An Advice of Foreign Inward Remittance cannot be rejected solely by its label without assessing whether its contents meet the purpose of a Bank Realisation Certificate or FIRC. Deficiency memos on those grounds were unsustainable, and refiled applications had to be accepted for merits consideration after the applicable opportunity.
Rule 90(2) limits scrutiny of a GST refund application to its completeness under Rule 89(2), (3) and (4); it does not permit a deficiency memo to decide merits. Objections concerning the correct refund category, required statutory statements, adequacy of foreign-remittance evidence, or limitation require substantive examination by the competent authority. An Advice of Foreign Inward Remittance cannot be rejected solely by its label without assessing whether its contents meet the purpose of a Bank Realisation Certificate or FIRC. Deficiency memos on those grounds were unsustainable, and refiled applications had to be accepted for merits consideration after the applicable opportunity.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
