H K Davra & Co. GST Refund Rejected for Procedural Lapses: Substance Over Form, Section 54 and Case Law Refunds are where the design of GST meets its administration. An exporter or a manufacturer with an inverted duty structure may be clearly entitled to a refund, yet the claim is rejected for a wrong c... GST GST Litigation GST Refund 27-Jan-2026 Income Tax
H K Davra & Co. ITC Denial for Supplier Default under GST: Section 16(2)(c), Suncraft Energy and Case Law A buyer pays the full invoice value, including GST, to a registered supplier, receives the goods and records the purchase. Months later, the GST officer issues a notice proposing to deny the Input Tax... GST GST Litigation Input Tax Credit 20-Jan-2026 Income Tax