Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
HC held that the respondent's rejection of duty drawback claims was procedurally flawed. The order violated principles of natural justice by failing to issue a deficiency memo as mandated under Rule 13(3)(a) of Customs Central Excise Duty and Service Tax Drawback Rules, 1995. The 2018 Public Notice could not retrospectively validate the improper rejection of 2015 claims. The impugned order was quashed and the matter remanded for fresh consideration, ensuring the petitioner receives a reasoned, merit-based evaluation of their duty drawback claims in accordance with applicable legal provisions.
HC held that the respondent's rejection of duty drawback claims was procedurally flawed. The order violated principles of natural justice by failing to issue a deficiency memo as mandated under Rule 13(3)(a) of Customs Central Excise Duty and Service Tax Drawback Rules, 1995. The 2018 Public Notice could not retrospectively validate the improper rejection of 2015 claims. The impugned order was quashed and the matter remanded for fresh consideration, ensuring the petitioner receives a reasoned, merit-based evaluation of their duty drawback claims in accordance with applicable legal provisions.
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