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60 days time limit to pass GST refund order is mandatory: Calcutta HC
[Order of the Hon’ble High Court of Calcutta, dated 30.07.2025, in M.A.T. no. 104 of 2024] The statutory time limit of 60 days as stipulated in Section 54(7) of the CGST Act is mandatory. Non-compliance with such time limit vitiates the refund rejection order. Therefore, the Department was directed to refund the entire claim with […]
CA certificate for receipt of net forex acceptable in lieu of FIRCs: Gujarat HC
The Petitioner, engaged in export of services, had claimed refund of unutilized GST Input Tax Credit (ITC) by providing a Chartered Accountant’s (CA) certificate – instead of Foreign Inward Remittance Certificates (FIRCs) – for receipt of net foreign exchange. However, the refund was rejected on the ground of non-submission of FIRCs. Notably, the Reserve Bank […]
Why right to cross-examination is not unfettered: Delhi HC
[Order of the Hon’ble High Court of Delhi, dated 09.04.2025, in W.P. (C) No. 4576 of 2025] At the outset, right to cross examination safeguards the aggrieved party from being prejudiced. It is only when a deposition goes through the fire of cross-examination that a court or statutory authority may be able to determine and […]