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...
The HC held that the petitioner was entitled to the CGST refund despite citation of an incorrect provision or typographical errors in the refund application forms. Such technical defects cannot justify rejection of the substantive claim. The appellate authority erred in law by dismissing the refund on this ground without adjudicating the claim on merits. Further, the adverse finding against the petitioner for failure to adduce evidence was passed without issuing a proper show cause notice or affording an opportunity of hearing, thus violating principles of natural justice. Consequently, the impugned orders were quashed, and the matter was remitted to the appellate authority for fresh determination in accordance with the observations. The petition was allowed by way of remand.
The HC held that the petitioner was entitled to the CGST refund despite citation of an incorrect provision or typographical errors in the refund application forms. Such technical defects cannot justify rejection of the substantive claim. The appellate authority erred in law by dismissing the refund on this ground without adjudicating the claim on merits. Further, the adverse finding against the petitioner for failure to adduce evidence was passed without issuing a proper show cause notice or affording an opportunity of hearing, thus violating principles of natural justice. Consequently, the impugned orders were quashed, and the matter was remitted to the appellate authority for fresh determination in accordance with the observations. The petition was allowed by way of remand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
