Karnataka High Court
For assessee
Case-law directory
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
Karnataka High Court
Where assessee's refund of tax paid on export of services was rejected under Rule 96, since Rule 96(10) had been omitted without any saving or sunset clause, ongoing restriction could not be maintained and refund could not be denied in view of Supreme Court's decision that proceedings under an omitted rule cannot continue in absence of any saving provision
Punjab & Haryana High Court
Where petitioner, an information technology and IT-enabled services provider, was treated as exporter and granted refund of unutilized input tax credit for same services in periods before and after, rejection of refund for intervening period by classifying petitioner as intermediary without material distinction in services was illegal and arbitrary, so appellate order was set aside