Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Challenge to suspension order of State GST officer for issuing refund to a fake exporter without proper verification. Petitioner contests suspension citing lack of strong prima facie evidence and non-application of mind by respondents. High Court notes quasi-judicial nature of refund process, requiring timely processing and balancing exchequer's interest. Compliance with Act and circular sufficient for refund order; suspension warranted only for serious misconduct. Court finds insufficient evidence of moral turpitude or grave misconduct, quashes suspension order. Petition allowed.
Challenge to suspension order of State GST officer for issuing refund to a fake exporter without proper verification. Petitioner contests suspension citing lack of strong prima facie evidence and non-application of mind by respondents. High Court notes quasi-judicial nature of refund process, requiring timely processing and balancing exchequer's interest. Compliance with Act and circular sufficient for refund order; suspension warranted only for serious misconduct. Court finds insufficient evidence of moral turpitude or grave misconduct, quashes suspension order. Petition allowed.
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