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Can refund be denied of input tax credit as incident of tax has been passed on to the recipient when services are rendered abroad

Brief summary of the case Court: IN THE HIGH COURT OF JUDICATURE AT BOMBAYNumber: WRITE PETITION NO.11637 of 2020Petitioner: Jar Productions Private LimitedRespondent: Union of India & OrsDate of decision: 09.06.2022Judges: Honourable Mr.Justice S.V Gangapurwala & M.G.Sewlikar Jj. Download Jar Productions Private Limited vs Union of India & Ors

Can refund be denied of input tax credit as incident of tax has been passed on to the recipient when services are rendered abroad Read More »

Cannot go beyond SCN without giving opportunity of being heard refund case Gujarat High Court

Brief summary of the case Court: IN THE HIGH COURT OF GUJARAT AT AHMEDABADNumber: R/SPECIAL CIVIL APPLICATION NO. 885 of 2021Petitioner: M/S Uni Well EximRespondent: State of Gujarat Date of decision: 31.03.2022Judges: Honourable Mr.Justice J.B.Pardiwala and Mrs Nisha M. Thakore Download M/S Uni Well Exim VS State of Gujarat

Cannot go beyond SCN without giving opportunity of being heard refund case Gujarat High Court Read More »

Whether refund of unutilized ITC accumulated on account of inverted tax structure on Bulk Gas be allowed Calcutta-High-Court

Brief summary of the case Court: Calcutta High CourtNumber: WPA No. 54 of 2022Petitioner: M/s. Shivaco Associates & Anr.Respondent: Joint Commissioner of State Tax, & Ors.Date of decision: 11.03.2022Judges: Honourable Mrs Justice Amrita Sinha, J Download M/s. Shivaco Associates & Anr. vs Joint Commissioner of State Tax, & Ors.

Whether refund of unutilized ITC accumulated on account of inverted tax structure on Bulk Gas be allowed Calcutta-High-Court Read More »

Whether refund of unutilized ITC for zero rated supplies effected by an SEZ Unit shall be provided Limited

Brief summary of the case Court: Madras High CourtNumber: W.P(MD) No.949 of 2022Petitioner: M/s. ATC Tires Private LimitedRespondent: Joint Commissioner of GST Date of decision: 08.03.2022Judges: Honourable Mr justice C Saravanan Download M/s. ATC Tires Private Limited vs Joint Commissioner of GST

Whether refund of unutilized ITC for zero rated supplies effected by an SEZ Unit shall be provided Limited Read More »

Denial of IGST refund for availing Drawback HC directs Commissioner to dispose IGST refund claim

Brief summary of the case Court: Gujarat High CourtNumber: R/SPECIAL CIVIL APPLICATION NO. 20996 of 2019Petitioner: M/S ASIAN ORGANO INDUSTRIESRespondent: THE PRINCIPAL COMMISSONER OF CUSTOMSDate of decision: 17.02.2021Judges: Honourable Mr Justice J.B Pardiwala and Honourable Mr Ilesh J. Vora Download M/S ASIAN ORGANO INDUSTRIES vs THE PRINCIPAL COMMISSONER OF CUSTOMS

Denial of IGST refund for availing Drawback HC directs Commissioner to dispose IGST refund claim Read More »

Refund

RFD-08: Notice for rejection of application for refund RFD-09: Reply to show cause notice RFD-10: Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc. RFD-10B: Application for refund by Duty Free Shops/Duty Paid Shops (Retail outlets) OMITTED RFD-11: Furnishing of bond

Refund Read More »

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