Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The HC quashed and set aside the impugned order that rejected the applicant's refund application in Form RFD-06 as time-barred, holding that the period from filing the original refund claim in Form RFD-01 until communication of the deficiency in Form RFD-03 must be excluded when computing the two-year limitation for a rectified refund claim under Rule 90(3) CGST Rules. Relying on prior HC precedent, the court treated the rectified filing as a continuation of the original proceedings rather than a fresh cause. The third rectified refund application filed by the applicant is restored for fresh adjudication on merits by the proper officer. Petition allowed.
The HC quashed and set aside the impugned order that rejected the applicant's refund application in Form RFD-06 as time-barred, holding that the period from filing the original refund claim in Form RFD-01 until communication of the deficiency in Form RFD-03 must be excluded when computing the two-year limitation for a rectified refund claim under Rule 90(3) CGST Rules. Relying on prior HC precedent, the court treated the rectified filing as a continuation of the original proceedings rather than a fresh cause. The third rectified refund application filed by the applicant is restored for fresh adjudication on merits by the proper officer. Petition allowed.
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