Indirect Tax Digest | 08 December 2023

Read more about Indirect Tax Legislative and Judicial updates and Customs and Foreign Trade Policy in ‘The Indirect Tax Fortnightly Digest’ by BDO in India.

HIGHLIGHTS

• Delhi High Court - Tax Research Unit cannot issue a clarification with respect to classification of goods.
• Madras High Court - The time limit for filing a refund application (of 2 years) is directory and not mandatory.
• Madras High Court  - A recipient of services impacted by an advance ruling (obtained by the supplier) can challenge the same before the High Court.

We hope you find it useful and an interesting read.