Tag Archives: B.L. Agro Industries Ltd.

Differential refund claims under inverted duty structure are maintainable if substantive statutory conditions are satisfied.

By | September 26, 2026

Differential refund claims under inverted duty structure are maintainable if substantive statutory conditions are satisfied. Issue Whether a supplementary or differential refund claim under the inverted duty structure is maintainable for tax periods where an initial refund was granted, provided the substantive conditions under Section 54 of the CGST Act and the procedural framework under… Read More »

Settlement Order Disposed Beyond Mandatory Timeline From Initial Board Allotment Is Void and Time-Barred

By | September 2, 2026

Settlement Order Disposed Beyond Mandatory Timeline From Initial Board Allotment Is Void and Time-Barred Issue Whether the period prescribed under Section 245D(4A)(iii) for disposing of a settlement application is mandatory and commences from the date the application first stood allotted to and was acted upon by the initial Interim Board (IBS-III, Delhi) under Section 245D,… Read More »