Indirect Tax Weekly Digest | 28 March 2023
28 March 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:
- Delhi High Court - Blocking of Input Tax Credit (‘ITC’) should be based on some material to form a belief that the conditions under Rule 86A of the CGST Rules are satisfied
- Allahabad High Court - Tax authorities cannot deny a personal hearing opportunity even where the Taxpayer has marked ‘NO’ against the personal hearing request option
- CESTAT Ahmedabad – Unjust enrichment would not arise in case of an initial charge of duty/tax and its subsequent reversal.
We hope you find it useful and an interesting read.