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Indirect Tax Weekly Digest | 28 February 2023

28 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 Delhi - Appellate Authority to reject the Revenue’s appeal where the review to file an appeal was based on an incorrect finding.
  • High Court of Madras - Denial of the statutory time limit to file a reply to a Show Cause Notice is a violation of the principles of natural justice.
  • High Court of Delhi – Nature of a claim for duty drawback is materially different from the nature of the deposit required to avail a right of appeal.

We hope you find it useful and an interesting read.