Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
Page of 4828
Press 'Enter' after typing page number.
10041 to 10060 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC disposed the petition and directed the Respondent to expeditiously adjudicate the Petitioner's IGST refund applications. The court held that refunds must be processed strictly in accordance with the statutory scheme and timelines; where the Department failed to issue a deficiency memo within the prescribed period, the Petitioner is entitled to interest for the resultant delay. Simultaneously, the court noted the Petitioner's own inordinate delay in responding to the deficiency memo and required the Respondent to account for that delay when quantifying interest. The HC ordered prompt final decision on the refund claims consistent with the Act and Rules.
The HC disposed the petition and directed the Respondent to expeditiously adjudicate the Petitioner's IGST refund applications. The court held that refunds must be processed strictly in accordance with the statutory scheme and timelines; where the Department failed to issue a deficiency memo within the prescribed period, the Petitioner is entitled to interest for the resultant delay. Simultaneously, the court noted the Petitioner's own inordinate delay in responding to the deficiency memo and required the Respondent to account for that delay when quantifying interest. The HC ordered prompt final decision on the refund claims consistent with the Act and Rules.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
