Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
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HC ruled that under CGST Act Section 54(11), the Department cannot withhold a refund sanctioned by the Appellate Authority based solely on potential revenue risk or alleged fraud. Without a pending appeal or review challenging the Appellate Authority's order, the Department must release the refund with statutory interest. The petitioner is authorized to seek further legal recourse if the refund is not credited by the specified date, affirming procedural safeguards against arbitrary administrative discretion in tax refund processes.
HC ruled that under CGST Act Section 54(11), the Department cannot withhold a refund sanctioned by the Appellate Authority based solely on potential revenue risk or alleged fraud. Without a pending appeal or review challenging the Appellate Authority's order, the Department must release the refund with statutory interest. The petitioner is authorized to seek further legal recourse if the refund is not credited by the specified date, affirming procedural safeguards against arbitrary administrative discretion in tax refund processes.
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