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...
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Refund claim - determination of the turn over for the purpose of refund - After considering the submissions, the High Court found merit in the petitioner's argument that the issue could be re-examined in light of Circular No. 197/09/2023-GST. The court noted the clarification provided in paragraph 3 of the circular regarding the calculation of adjusted total turnover for the purpose of refund. Therefore, the High Court set aside the impugned order and remitted the case back to the respondent to pass orders afresh on merits and in accordance with law.
Refund claim - determination of the turn over for the purpose of refund - After considering the submissions, the High Court found merit in the petitioner's argument that the issue could be re-examined in light of Circular No. 197/09/2023-GST. The court noted the clarification provided in paragraph 3 of the circular regarding the calculation of adjusted total turnover for the purpose of refund. Therefore, the High Court set aside the impugned order and remitted the case back to the respondent to pass orders afresh on merits and in accordance with law.
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