Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Page of 4794
Press 'Enter' after typing page number.
601 to 620 of 95872 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 without a saving or sunset clause ended its refund restriction for pending proceedings concerning integrated tax paid on exports. Proceedings under an omitted rule can continue only where a saving provision or statutory legal fiction preserves them. The GST Council's advisory recommendation for prospective omission did not bind the rule-making authority. The Supreme Court treated the omission as applicable to all pending refund proceedings, dismissed challenges to that application, and dismissed challenges to the rule's validity as infructuous.
Omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 without a saving or sunset clause ended its refund restriction for pending proceedings concerning integrated tax paid on exports. Proceedings under an omitted rule can continue only where a saving provision or statutory legal fiction preserves them. The GST Council's advisory recommendation for prospective omission did not bind the rule-making authority. The Supreme Court treated the omission as applicable to all pending refund proceedings, dismissed challenges to that application, and dismissed challenges to the rule's validity as infructuous.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4794
Join Channel
TaxTMI 
