In this Weekly Bulletin, we have captured following:

Rulings

• Refund of Cenvat Credit under Section 142(3) 

Our Managing Associate, Sourabh Kumar has also given his insights on this issue in a short video. Please click here to watch the video.

• Formula under Rule 89(4) not applicable for refund claim under Rule 89(4A)/(4B)
• Admissibility of Writ Petition filed after a delay of two years
• Admissibility of refund application filed manually

Other Updates

• Applicability of E-invoicing
• Mandatory online filing / issuance of Registration cum Membership certificate
• Guidelines for issuance of Show Cause Notices

Please click on the below link to NITYA | Indirect Tax Bulletin | February 2022 | Week 4 (Legal Precedents, Other Updates and Recent News) covering all recent updates.

NITYA I Indirect Tax Bulletin I February I Week 4

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