Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Refund with interest - statutory period of 60 days for processing the refund claim - The court referenced Section 54(7) of the CGST Act, which requires the proper officer to pass an order on refund applications within 60 days. Furthermore, Circular No. 125/44/2019-GST issued by the Central Board of Indirect Taxes and Customs (CBIC) provided modalities for processing refund applications. The court noted that the proper officers are mandated to comply with the provisions of Section 54(7) and the circular issued by CBIC. Since the petitioner's refund claim was filed on a specific date and no deficiency memo was issued within the statutory period, the court directed the proper officer to expedite processing within two weeks, considering both the Circular and statutory provisions.
Refund with interest - statutory period of 60 days for processing the refund claim - The court referenced Section 54(7) of the CGST Act, which requires the proper officer to pass an order on refund applications within 60 days. Furthermore, Circular No. 125/44/2019-GST issued by the Central Board of Indirect Taxes and Customs (CBIC) provided modalities for processing refund applications. The court noted that the proper officers are mandated to comply with the provisions of Section 54(7) and the circular issued by CBIC. Since the petitioner's refund claim was filed on a specific date and no deficiency memo was issued within the statutory period, the court directed the proper officer to expedite processing within two weeks, considering both the Circular and statutory provisions.
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