Order set aside and matter remanded over failure to prove foreign exchange realization; FIRCs may be periodic evidence

Order set aside and matter remanded over failure to prove foreign exchange realization; FIRCs may be periodic evidenceCase-LawsGSTThe HC set aside the impugned order dated 31 January 2025 and allowed the petition by way of remand. The court addressed an a

Order set aside and matter remanded over failure to prove foreign exchange realization; FIRCs may be periodic evidence
Case-Laws
GST
The HC set aside the impugned order dated 31 January 2025 and allowed the petition by way of remand. The court addressed an appeal concerning invocation of the extended period of limitation and prior reversal of input tax credit appropriation, noting the Revenue's failure to produce documentary proof of foreign exchange realization such as BRCs or FIRCs. T

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