Indirect Tax Digest | 04 July 2025
Indirect Tax Digest | 04 July 2025
Read more about indirect tax legislative and judicial updates and customs and foreign trade policy in ‘The Indirect Tax Fortnightly Digest’ by BDO in India.
HIGHLIGHTS
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Kerala High Court - Duplication of proceedings amounts to error apparent on the face of record and hence, can be modified in rectification proceedings
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Gujarat High Court - Allows refund on account of export of service even in cases where the receivable and payable are adjusted inter se and the Taxpayer furnishes a CA certificate substantiating receipt of net convertible foreign exchange
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Chhattisgarh High Court- Right to cross-examination must be provided if witness statements are relied upon, and demand cannot be issued basis non-relied-upon documents