Tiger Global 2026 SC Ruling Explained: DTAA, GAAR, TRC
Supreme Court Tiger Global ruling decoded. Learn how GAAR, TRC, and India–Mauritius DTAA apply to indirect transfers, PE/VC exits, and M&A deals.
Tag: Refunds
Finance Bill 2026 Changes: Exporters Refund Threshold Relaxed u/s 54(14) CSGT Act
Finance Bill 2026 proposes removal of the ₹1,000 GST refund limit for goods exported with tax payment. Understand the amendment, scope, and compliance impact.
Finance Bill 2026 Changes: Inverted Duty Provisional Refunds u/s 54(6) CGST Act
Finance Bill 2026 proposes allowing 90 percent provisional GST refunds for inverted duty structure cases. Learn the amendment to Section 54(6), its impact, and compliance points.
Refund of Interest Paid Under Protest Cannot Be Denied via RFD-03: Gujarat HC
Gujarat High Court quashes GST RFD-03 deficiency memo, holds refund of interest paid under protest on non-taxable GIDC leasehold assignment must be processed under Section 54.
IEPFA Draft Amendments: Fast-Track Low-Value Investor Refunds Rules
IEPFA invites public comments on proposed rule amendments to simplify refunds, including a 30-day timeline for low-value claims based on company verification.
SC on GST Intermediary Services: Edu Consultants Eligible for Refund
Supreme Court rules that education consultants providing services to foreign universities are not intermediaries and qualify for GST refund as export of services.
GST ITC Transfer & Refund in Amalgamation: Alstom HC Ruling
Gujarat High Court clarifies GST law on ITC transfer during amalgamation and rejects partial transfer with refund claims in Alstom Transport India case.
Gujarat HC: GST Refund Cannot Be Denied Due to Portal-Forced “Any Other” Filing
Gujarat HC rules that GST refunds filed under “Any Other” cannot be rejected when the GST portal prevents correct filing, affirming that technical lacunae cannot defeat substantive refund rights.
Tiger Global Deal: I-T Dept to Complete Assessment, Rs 967.5 Cr Refund on Hold
After a Supreme Court ruling, the I-T Department will complete Tiger Global’s capital gains tax assessment in the 2018 Flipkart-Walmart deal.
Karnataka HC Allows Services Exports GST ITC Refund: Rejects Intermediary Aspect
Karnataka High Court holds that business support services to overseas group entities are exports, not intermediary services, and allows GST ITC refund with interest.