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GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
HC upheld the imposition of INR 50,000/- costs against DRI officials, finding the procedural delays arose from complex legal and jurisdictional uncertainties rather than administrative negligence. While recognizing the Department's procedural lapses, the court viewed the costs as a measured judicial response to institutional accountability. The court specifically set aside directions mandating cost recovery from individual officers, partially allowing the petition and maintaining the principle of institutional responsibility without penalizing specific personnel.
HC upheld the imposition of INR 50,000/- costs against DRI officials, finding the procedural delays arose from complex legal and jurisdictional uncertainties rather than administrative negligence. While recognizing the Department's procedural lapses, the court viewed the costs as a measured judicial response to institutional accountability. The court specifically set aside directions mandating cost recovery from individual officers, partially allowing the petition and maintaining the principle of institutional responsibility without penalizing specific personnel.
Note: It is a system-generated summary and is for quick reference only.