Home Tags Rule 89

Tag: Rule 89

Kerala HC: Transitional ITC Refund Requires Proof of Credit in Electronic Credit Ledger
Updates

Kerala HC: Transitional ITC Refund Requires Proof of Credit in Electronic Credit Ledger

Team Gstindiaguide -
0
Delhi High Court Declines Writ Against Fresh Rejection of GST Refund Claim
Updates

Delhi High Court Declines Writ Against Fresh Rejection of GST Refund Claim

Team Gstindiaguide -
0
GST refund application directed to be processed as deficiency stood cured, while the legal issue of DIN applicability to portal-based refund communications was left open
Case Laws

GST refund application directed to be processed as deficiency stood cured, while the legal issue of DIN applicability to portal-based refund communications was left open

Kirti Gupta -
0
Refund claim could not be re-adjudicated once Appellate Authority’s order attained finality; High Court issued contempt notice for wilful non-compliance with earlier direction to disburse refund with interest.
Case Laws

Refund claim could not be re-adjudicated once Appellate Authority’s order attained finality; High Court issued contempt notice for wilful non-compliance with earlier direction to disburse refund with interest.

Kirti Gupta -
0
Refund rejection set aside as revenue failed to evaluate evidence establishing direct co-relation between input services and export of sugar
Case Laws

Refund rejection set aside as revenue failed to evaluate evidence establishing direct co-relation between input services and export of sugar

Kirti Gupta -
0
Refund rejection order set aside as limitation extended under Supreme Court’s suo motu COVID directions; matter remanded for fresh adjudication
Case Laws

Refund rejection order set aside as limitation extended under Supreme Court’s suo motu COVID directions; matter remanded for fresh adjudication

Kirti Gupta -
0
Refund directed for SEZ unit as Court held that SEZ Act overrides GST law, allowing refund of tax borne by SEZ unit where supplier paid tax by mistake
Case Laws

Refund directed for SEZ unit as Court held that SEZ Act overrides GST law, allowing refund of tax borne by SEZ unit where supplier paid tax by mistake

Kirti Gupta -
0
Aadhaar Authentication & Rule Amendments – CGST (Third Amendment) Rules, 2020
Notification

Aadhaar Authentication & Rule Amendments – CGST (Third Amendment) Rules, 2020

Team Gstindiaguide -
0
Clarification on refund-related issues
Circular

Clarification on refund-related issues

Team Gstindiaguide -
0
Prescribing manner of filing an application for refund by unregistered persons
Circular

Prescribing manner of filing an application for refund by unregistered persons

Team Gstindiaguide -
0
12Page 1 of 2