Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Refund of the CGST and 50% of the IGST paid - reducing benefit ...

Case Laws     GST

November 16, 2020

Refund of the CGST and 50% of the IGST paid - reducing benefit of exemption / incentive scheme from central excise era - Scope of the amendments - Alteration / Amendment in the writ petition after the Judgement was reserved - The proposed amendments if permitted would in fact change the very nature and character of the Writ Petition and introduce an entirely different Cause of action, which is not permissible. - Petition dismissed - HC

View Source

 


 

You may also like:

  1. Doctrine of promissory estoppel - Impact of migration to GST from erstwhile area back exemption / incentive scheme in Central Excise - the Excise duty Exemptions availed...

  2. Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017

  3. The circular clarifies the regularization of refund of IGST availed in contravention of Rule 96(10) of CGST Rules, 2017, where exporters had imported inputs without...

  4. This circular clarifies the regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, where exporters had imported inputs without...

  5. Circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) u/s 55 of CGST Act. CSD can...

  6. Eligibility to claim refund of IGST - The availing exemption under Notification No.79/2017-Cus dated 13.10.2017 in respect of additional duty of Customs under...

  7. This circular clarifies the regularization of refund of IGST availed in contravention of rule 96(10) of Assam GST Rules, 2017, where exporters had imported inputs...

  8. 100% EOU wrongly claimed refund u/r 96 instead of Rule 89 of CGST Rules, 2017 on IGST paid on inputs/capital goods utilized for exports. HC held EOU entitled to...

  9. Interest u/s 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof - There will not be any interest liability u/s 50(3) of CGST...

  10. Three employment-linked incentive schemes to be implemented as part of Prime Minister's package. First scheme provides one-month wage to new workforce entrants across...

  11. Impugned award unaffected by fraud or corruption; Arbitral Tribunal considered materials and submissions; no case made out regarding fraud in passing award. Parties...

  12. Restriction of refund - Recipient of goods under Deemed export scheme or under payment of tax @0.1% IGST (or @0.05 % CGST + @0.05 SGST) for use in export shall not be...

  13. Software - Exemption scheme under service tax modified – exemption under central excise and customs withdrawn

  14. Refund of IGST on goods exported - The High court found the denial of the IGST refund, based on the administrative discrepancies between the ICEGATE and GST Common...

  15. Refund of IGST paid on export of goods - Merchant Exports - The persons who have procured goods by utilising the benefit of Notification No. 40/2017 - Central Tax (Rate)...

 

Quick Updates:Latest Updates