Packing-material input credits support inverted-duty refunds for packaged tea, while rate-reduction and concessional-supply circulars remain inapplica...
Government road-restoration services for commercial pipeline work attract reverse-charge GST, while portal-issued proceedings remain valid without a p...
Interest on delayed IGST payment under the Advance Authorisation Scheme for the period preceding legislative amendment lacked a specific statutory basis. The applicable High Court view is to be followed under judicial discipline despite contrary Tribunal views and a pending Larger Bench reference. Interest paid without statutory authority is characterised as a deposit rather than duty. Accordingly, the two-year limitation applicable to duty-refund claims does not govern recovery of that deposit.
Interest on delayed IGST payment under the Advance Authorisation Scheme for the period preceding legislative amendment lacked a specific statutory basis. The applicable High Court view is to be followed under judicial discipline despite contrary Tribunal views and a pending Larger Bench reference. Interest paid without statutory authority is characterised as a deposit rather than duty. Accordingly, the two-year limitation applicable to duty-refund claims does not govern recovery of that deposit.
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TaxTMI 
TaxTMI 
