PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Rejection of refund claim - The notices issued in this case were found to be vague and did not provide any substantial reasons for the proposed rejection, thus violating the principles of natural justice. - The court emphasized that u/r 92(3) of the CGST Rules, 2017, the proper officer must provide reasons for rejecting a refund claim in the show cause notice. This requirement ensures that the applicant understands the grounds for rejection and can respond appropriately.
Rejection of refund claim - The notices issued in this case were found to be vague and did not provide any substantial reasons for the proposed rejection, thus violating the principles of natural justice. - The court emphasized that u/r 92(3) of the CGST Rules, 2017, the proper officer must provide reasons for rejecting a refund claim in the show cause notice. This requirement ensures that the applicant understands the grounds for rejection and can respond appropriately.
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