Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Withholding an electronic cash ledger refund during the Revenue's pending appeal requires a specific determination by the Commissioner under Section 54(11) of the CGST Act. Payment or withholding cannot be decided without initiating the statutory process, issuing a show cause notice, and providing the claimant a proper opportunity of hearing. The Commissioner must then pass a reasoned order determining whether the claimed refund should be paid or withheld while the appeal remains pending.
Withholding an electronic cash ledger refund during the Revenue's pending appeal requires a specific determination by the Commissioner under Section 54(11) of the CGST Act. Payment or withholding cannot be decided without initiating the statutory process, issuing a show cause notice, and providing the claimant a proper opportunity of hearing. The Commissioner must then pass a reasoned order determining whether the claimed refund should be paid or withheld while the appeal remains pending.
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