Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
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A GST refund deficiency memo in Form RFD-03 must identify the precise document defects; a vague statement that supporting papers are incomplete is insufficient because the applicant cannot effectively cure unspecified deficiencies. The memo cannot be used to reject the refund claim without particulars, and if treated as a rejection, that reasoning remains unsustainable. The proper course is to communicate the specific defects, allow rectification within time, and then decide the refund claim afresh by a speaking order.
A GST refund deficiency memo in Form RFD-03 must identify the precise document defects; a vague statement that supporting papers are incomplete is insufficient because the applicant cannot effectively cure unspecified deficiencies. The memo cannot be used to reject the refund claim without particulars, and if treated as a rejection, that reasoning remains unsustainable. The proper course is to communicate the specific defects, allow rectification within time, and then decide the refund claim afresh by a speaking order.
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