Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
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Rule 90(2) limits scrutiny of a GST refund application to its completeness under Rule 89(2), (3) and (4); it does not permit a deficiency memo to decide merits. Objections concerning the correct refund category, required statutory statements, adequacy of foreign-remittance evidence, or limitation require substantive examination by the competent authority. An Advice of Foreign Inward Remittance cannot be rejected solely by its label without assessing whether its contents meet the purpose of a Bank Realisation Certificate or FIRC. Deficiency memos on those grounds were unsustainable, and refiled applications had to be accepted for merits consideration after the applicable opportunity.
Rule 90(2) limits scrutiny of a GST refund application to its completeness under Rule 89(2), (3) and (4); it does not permit a deficiency memo to decide merits. Objections concerning the correct refund category, required statutory statements, adequacy of foreign-remittance evidence, or limitation require substantive examination by the competent authority. An Advice of Foreign Inward Remittance cannot be rejected solely by its label without assessing whether its contents meet the purpose of a Bank Realisation Certificate or FIRC. Deficiency memos on those grounds were unsustainable, and refiled applications had to be accepted for merits consideration after the applicable opportunity.
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