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...
Rejection of refund of IGST lying in electronic cash register on grounds of non-compliance with Section 49(6) of CGST Act, 2017 was held untenable. The appellate authority's order directing refund issuance cannot be withheld by respondents without challenging it in higher forum. Respondents directed to process refund claim per appellate order along with applicable interest in accordance with law. Petition allowed.
Rejection of refund of IGST lying in electronic cash register on grounds of non-compliance with Section 49(6) of CGST Act, 2017 was held untenable. The appellate authority's order directing refund issuance cannot be withheld by respondents without challenging it in higher forum. Respondents directed to process refund claim per appellate order along with applicable interest in accordance with law. Petition allowed.
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