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Refund sanctioned in appellate proceedings ordered to be released with statutory interest, as Revenue cannot dispute an appellate order that has attained finality
Case Laws

Refund sanctioned in appellate proceedings ordered to be released with statutory interest, as Revenue cannot dispute an appellate order that has attained finality

Kirti Gupta -
0
Refund ordered to be released as Revenue’s prolonged inaction to challenge the appellate order was held arbitrary and incapable of defeating taxpayer’s vested right arising from a finalised refund order.
Case Laws

Refund ordered to be released as Revenue’s prolonged inaction to challenge the appellate order was held arbitrary and incapable of defeating taxpayer’s vested right arising from a finalised refund order.

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
Writ petition challenging pre-show cause notice and show-cause notice dismissed as the Court held that questions relating to ITC availment, allegation of good-less invoices, and export-related zero-rated supplies must be adjudicated by the proper officer, who is bound to consider the taxpayer’s reply and pass a reasoned speaking order.
Case Laws

Writ petition challenging pre-show cause notice and show-cause notice dismissed as the Court held that questions relating to ITC availment, allegation of good-less invoices, and export-related zero-rated supplies must be adjudicated by the proper officer, who is bound to consider the taxpayer’s reply and pass a reasoned speaking order.

Kirti Gupta -
0
Refund of accumulated ITC directed as amended Rule 89(4)(C) could not be retrospectively applied since the right to refund crystallises on the date of export and turnover must be computed as per rules prevailing during that period.
Case Laws

Refund of accumulated ITC directed as amended Rule 89(4)(C) could not be retrospectively applied since the right to refund crystallises on the date of export and turnover must be computed as per rules prevailing during that period.

Kirti Gupta -
0
Refund rejection quashed as limitation was mandatorily extendable in light of COVID-19 exclusion period and Notification No. 13/2022-CT
Case Laws

Refund rejection quashed as limitation was mandatorily extendable in light of COVID-19 exclusion period and Notification No. 13/2022-CT

Kirti Gupta -
0
Refund ordered as the Department could not withhold disbursement despite a favourable appellate order, in absence of any stay or legal authority to defer compliance.
Case Laws

Refund ordered as the Department could not withhold disbursement despite a favourable appellate order, in absence of any stay or legal authority to defer compliance.

Kirti Gupta -
0
Refund deficiency memo quashed as the Court held that an RFD-03 deficiency intimation cannot be issued when all mandatory documents under Rule 89(2) were submitted, rendering the officer’s action ultra vires the CGST Rules.
Case Laws

Refund deficiency memo quashed as the Court held that an RFD-03 deficiency intimation cannot be issued when all mandatory documents under Rule 89(2) were submitted, rendering the officer’s action ultra vires the CGST Rules.

Kirti Gupta -
0
Refund rejection quashed as High Court held limitation must be computed from the original filing date and not from re-submission after deficiency correction
Case Laws

Refund rejection quashed as High Court held limitation must be computed from the original filing date and not from re-submission after deficiency correction

Kirti Gupta -
0
IGST refund on zero-rated exports ordered as circular cannot override Rule 96 of CGST Rules
Case Laws

IGST refund on zero-rated exports ordered as circular cannot override Rule 96 of CGST Rules

Kirti Gupta -
0
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