- GST Updates:
- High Court (HC) orders unblocking of Rs. 2.44 Crores in ECRL due to insufficient credit balance and upholds IGST refund on ocean freight for FOB-based imports.
- HC grants refund for exported services despite payments to a different bank account and dismisses appeals for exceeding the GST Act’s limitation period.
- HC modifies GST registration cancellation to be effective from the show cause notice date and directs GSTR-1 submission for e-invoice verification in export cases.
- Customs & Others:
- CESTAT grants CVD refund based on a Supreme Court ruling and dismisses a writ petition on goods seizure due to misrepresentation.
- CESTAT allows excise duty refund despite procedural lapses and remands an appeal for fresh consideration of Cenvat credit related to factory construction services.
- High Court Rulings:
- The High Court upholds an input tax credit claim, dismissing the state’s appeal.
Source Darda Advisors
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