Refund applications below the threshold require adherence to issued procedural clarifications and compliance with filing instructions. Refund applications claiming amounts below the statutory threshold must be processed per the clarifications and procedural guidance issued by the central tax administration; Trade & Industry, field formations, departmental officers and other stakeholders are directed to follow the instructions in the enclosed letters and ensure compliance with the prescribed filing and administrative steps for small-value refund claims.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund applications below the threshold require adherence to issued procedural clarifications and compliance with filing instructions.
Refund applications claiming amounts below the statutory threshold must be processed per the clarifications and procedural guidance issued by the central tax administration; Trade & Industry, field formations, departmental officers and other stakeholders are directed to follow the instructions in the enclosed letters and ensure compliance with the prescribed filing and administrative steps for small-value refund claims.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
