Indirect Tax Digest | 05 January 2024

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

• Madras High Court - Belated claim of ITC due to belated filing of returns allowed in facts of case.

• Madras High Court - Goods sent to FTWZ for subsequent export are eligible for MEIS benefit.

• CESTAT (LB) - Appeal can be filed before the CESTAT, against a refund order in respect of CENVAT Credit, passed under Section 142 of the CGST Act.

We hope you find it useful and an interesting read.

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