Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
The HC set aside the impugned orders dated 23 June 2020 and 18 August 2021 and remitted the matter for fresh adjudication on the refund application under s.54(3) of the CGST Act, noting that Rule 90(3)'s validity relative to s.54(3) and the limitation computation issue warranted reconsideration. The proper officer is directed to decide the application de novo after considering the Gujarat HC decision and any authorities the Petitioner wishes to rely upon, to afford a personal hearing, and to pass a reasoned order. Disposal must occur expeditiously and, in any event, within three months of the Petitioner filing an authenticated copy of this order with supporting authorities. Petition disposed.
The HC set aside the impugned orders dated 23 June 2020 and 18 August 2021 and remitted the matter for fresh adjudication on the refund application under s.54(3) of the CGST Act, noting that Rule 90(3)'s validity relative to s.54(3) and the limitation computation issue warranted reconsideration. The proper officer is directed to decide the application de novo after considering the Gujarat HC decision and any authorities the Petitioner wishes to rely upon, to afford a personal hearing, and to pass a reasoned order. Disposal must occur expeditiously and, in any event, within three months of the Petitioner filing an authenticated copy of this order with supporting authorities. Petition disposed.
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