Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition...
Refund of accumulated CGST, SGST and IGST credit - zero rated supplies - The assessee could not provide any such corroborative evidence in the form of document s even before the Appellate Authority what to say before the assessment proceeding, to substantiate its claim of zero rated supply so that its claim could be validated. The law is very clear that merely claiming any refund on the basis of averments would not suffice unless and until the said claim of any assesse is corroborated by documentary evidence - HC
Refund of accumulated CGST, SGST and IGST credit - zero rated supplies - The assessee could not provide any such corroborative evidence in the form of document s even before the Appellate Authority what to say before the assessment proceeding, to substantiate its claim of zero rated supply so that its claim could be validated. The law is very clear that merely claiming any refund on the basis of averments would not suffice unless and until the said claim of any assesse is corroborated by documentary evidence - HC
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