Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
The HC set aside the impugned orders dated 18.02.2021, 28.10.2020, and 27.01.2021 passed by the respective respondents concerning revised refund claims barred by limitation under Notification No. 02/2019-CT. The court held that the applicability of the Apex Court's suo motu judgment, Circular No. 157/13/2021-GST, and Notification No. 13/2020 CT requires reconsideration. Consequently, all three matters were remanded to the First Appellate Authority for fresh adjudication in light of the recent legal developments. The writ petitions were disposed of accordingly, with liberty granted to the respondents to raise any grounds in future writ petitions or proceedings. The petition was allowed in part.
The HC set aside the impugned orders dated 18.02.2021, 28.10.2020, and 27.01.2021 passed by the respective respondents concerning revised refund claims barred by limitation under Notification No. 02/2019-CT. The court held that the applicability of the Apex Court's suo motu judgment, Circular No. 157/13/2021-GST, and Notification No. 13/2020 CT requires reconsideration. Consequently, all three matters were remanded to the First Appellate Authority for fresh adjudication in light of the recent legal developments. The writ petitions were disposed of accordingly, with liberty granted to the respondents to raise any grounds in future writ petitions or proceedings. The petition was allowed in part.
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