Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
The HC held that the Notification dated 05 July 2022 excludes the period from 01 March 2020 to 28 February 2022 from the limitation period for filing refund applications under Sections 54 and 55 of the CGST Act. Consequently, the 1st and 2nd Respondents erred in rejecting the refund claim on the ground of limitation. The impugned orders dated 22 June 2022 and 27 October 2021 were set aside. The 2nd Respondent was directed to reconsider the refund application on merits, disregarding the limitation bar, and to pass a reasoned order after hearing the Petitioner within 60 days from the order's upload. The petition was allowed accordingly.
The HC held that the Notification dated 05 July 2022 excludes the period from 01 March 2020 to 28 February 2022 from the limitation period for filing refund applications under Sections 54 and 55 of the CGST Act. Consequently, the 1st and 2nd Respondents erred in rejecting the refund claim on the ground of limitation. The impugned orders dated 22 June 2022 and 27 October 2021 were set aside. The 2nd Respondent was directed to reconsider the refund application on merits, disregarding the limitation bar, and to pass a reasoned order after hearing the Petitioner within 60 days from the order's upload. The petition was allowed accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
