Tag Archives: CHANDIGARH BENCH

Appellate Tribunal Exercises Statutory Discretion to Refuse Admission for Appeals Where Monetary Value Does Not Exceed Fifty Thousand Rupees

By | September 30, 2026
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Appellate Tribunal Exercises Statutory Discretion to Refuse Admission for Appeals Where Monetary Value Does Not Exceed Fifty Thousand Rupees Issue Whether the Appellate Tribunal should exercise its statutory discretion under Section 112 to refuse admission of an appeal filed by an individual where the total penalty determined does not exceed ₹50,000. Facts Impugned Order: The… Read More »

Zero-Rated Turnover Includes Invoices Issued During Relevant Period Irrespective of Subsequent Export Date for Refund

By | September 30, 2026
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Zero-Rated Turnover Includes Invoices Issued During Relevant Period Irrespective of Subsequent Export Date for Refund Issue Whether zero-rated turnover for claiming refund of unutilized Input Tax Credit under Rule 89(4) is determined based on the date of invoice issuance during the relevant period or the actual date of export, and whether minor allegations of ineligible… Read More »