Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
The Telangana High Court addressed a case involving the recovery...
Refund: HC noted the argument that once an order is passed u/s 54, it can only be annulled in appeal or revision. No coercive action till next hearing.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
The Telangana High Court addressed a case involving the recovery of a refund due to a misclassification of the supply of a solar power generating system. The petitioner argued that an order under u/s 54 of the CGST Act can only be annulled through an appeal u/s 107 or revision u/s 108. Citing a precedent, the court held that unless the Annexure-I certificate is cancelled following the procedure u/r 35E, invoking u/s 11A is impermissible. The court noted the submissions that the show cause notices as without jurisdiction and ordered no coercive action against the petitioner until the next hearing scheduled for 22.07.2024.
The Telangana High Court addressed a case involving the recovery of a refund due to a misclassification of the supply of a solar power generating system. The petitioner argued that an order under u/s 54 of the CGST Act can only be annulled through an appeal u/s 107 or revision u/s 108. Citing a precedent, the court held that unless the Annexure-I certificate is cancelled following the procedure u/r 35E, invoking u/s 11A is impermissible. The court noted the submissions that the show cause notices as without jurisdiction and ordered no coercive action against the petitioner until the next hearing scheduled for 22.07.2024.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
