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Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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