Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
HC allowed the petition challenging the refund claim rejection. The court found that the respondent improperly rejected the refund application in GST RFD-03 by stating refund was not permissible due to voluntary payment. The court quashed the deficiency memo and remanded the matter back to the respondent to reconsider the refund application in GST RFD-01 in accordance with procedural rules, specifically Rules 89, 90, and 92 of GST Rules, and take appropriate action on the application's deficiencies.
HC allowed the petition challenging the refund claim rejection. The court found that the respondent improperly rejected the refund application in GST RFD-03 by stating refund was not permissible due to voluntary payment. The court quashed the deficiency memo and remanded the matter back to the respondent to reconsider the refund application in GST RFD-01 in accordance with procedural rules, specifically Rules 89, 90, and 92 of GST Rules, and take appropriate action on the application's deficiencies.
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