Indirect Tax Weekly Digest | 14 February 2023

Read more about Indirect Tax Legislative, Judicial updates and Foreign Trade Policies in The Indirect Tax Weekly Digest by BDO in India.

This edition of the weekly digest highlights:

• High Court of Jharkhand - Commissioner is empowered to grant an extension in filing Form GST ITC-01.
• High Court of Rajasthan- Statutory recovery of tax dues cannot be made post-approval of the Corporate Insolvency Resolution Plan by NCLT.
• High Court of Delhi – Discharging Excise Duty under protest would not disentitle a unit from claiming the benefit under the Budgetary Support Scheme.

We hope you find it useful and an interesting read.