Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Revision u/s 263 - allowing of interest on interest u/s 244A - there is no delay which could be said to be inordinate delay on the part of the revenue in granting refund. - Accordingly, the order passed by ld. PCIT fulfils the twin condition of section 263 of the Act.
Revision u/s 263 - allowing of interest on interest u/s 244A - there is no delay which could be said to be inordinate delay on the part of the revenue in granting refund. - Accordingly, the order passed by ld. PCIT fulfils the twin condition of section 263 of the Act.
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