- Gujarat High Court – Refund cannot be denied merely because 2 refund applications were filed for the same tax period.
- Karnataka AAR – Subsidies received from the Central/State Government cannot be excluded from the value of supply if such subsidy does not affect the value of supply.
- Telangana AAR – Input Tax Credit availed on goods destroyed by fire is required to be reversed even if the destroyed goods are sold as scrap.
Source: www.bdo.in
