Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
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Excess IGST paid twice on export supplies is refundable where export turnover and IGST liability were correctly reported in GSTR-1 but mistakenly classified under supplies other than zero-rated supplies in GSTR-3B. The mismatch prevented automated customs refund, leading to a second IGST payment through a corrected return; refund of that second payment did not extinguish the claim for the original excess payment. A clerical reporting error, supported by return reconciliation, does not constitute a substantive breach justifying denial. Retaining tax paid twice would lack authority of law, and refund cannot be denied on procedural grounds or the stated limitation objection.
Excess IGST paid twice on export supplies is refundable where export turnover and IGST liability were correctly reported in GSTR-1 but mistakenly classified under supplies other than zero-rated supplies in GSTR-3B. The mismatch prevented automated customs refund, leading to a second IGST payment through a corrected return; refund of that second payment did not extinguish the claim for the original excess payment. A clerical reporting error, supported by return reconciliation, does not constitute a substantive breach justifying denial. Retaining tax paid twice would lack authority of law, and refund cannot be denied on procedural grounds or the stated limitation objection.
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