Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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The HC held that the 60-day time limit under Section 54(7) of the WBGST Act, 2017 for passing an order on a refund application is mandatory and any non-compliance vitiates the order passed under Section 54(5). The PO must consider the applicant's reply and provide an opportunity of hearing within this period. The scrutiny and acknowledgment of the refund application must be completed within 15 days as per Rule 90(2). The rejection of the refund claim by the Assistant Commissioner and Appellate Authority was held unlawful as they exceeded their jurisdiction by questioning receipt of goods by the importer, which is irrelevant; the refund is contingent solely on payment of duties, evidenced by customs documents. The HC found the impugned orders and judgment legally flawed, set aside the judgment, and allowed the intra-court appeal due to the authorities' failure to adhere to mandatory timelines and exceed their statutory mandate.
The HC held that the 60-day time limit under Section 54(7) of the WBGST Act, 2017 for passing an order on a refund application is mandatory and any non-compliance vitiates the order passed under Section 54(5). The PO must consider the applicant's reply and provide an opportunity of hearing within this period. The scrutiny and acknowledgment of the refund application must be completed within 15 days as per Rule 90(2). The rejection of the refund claim by the Assistant Commissioner and Appellate Authority was held unlawful as they exceeded their jurisdiction by questioning receipt of goods by the importer, which is irrelevant; the refund is contingent solely on payment of duties, evidenced by customs documents. The HC found the impugned orders and judgment legally flawed, set aside the judgment, and allowed the intra-court appeal due to the authorities' failure to adhere to mandatory timelines and exceed their statutory mandate.
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