Karnataka High Court
For assesseeRemanded
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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.
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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.
2 rulings found
Karnataka High Court
Where assessee's export of services and refund eligibility were denied solely due to alleged non-furnishing of Letter of Undertaking without examining nature of transactions or actual furnishing of Letter of Undertaking as required under law, both adjudication and appellate orders were to be quashed and matter was to be remanded for fresh consideration regarding jurisdiction and refund entitlement based on Letter of Undertaking
Madras High Court
Where SEZ unit's supplies and services for authorised operations were treated as not zero-rated due to non-production of Letter of Undertaking and SEZ Certificate, but required documents were offered for verification during proceedings, adjudication orders were set aside and matter remanded to enable submission and verification of such documents as per Section 16 of IGST Act