Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
A deficiency memo issued in Form GST RFD-03 under Rule 90(3) rejecting a refund claim on the ground that no GST Council notification/circular existed on refund relating to GST paid on transfer of assignment rights was challenged. The Court held that such a ground could not sustain rejection at the deficiency memo stage and the refund application was required to be processed in accordance with law. Consequently, the deficiency memo was quashed, the refund application was revived, and the authorities were directed to pass a reasoned order on the refund claim within three weeks of receipt of the revived application. - HC
A deficiency memo issued in Form GST RFD-03 under Rule 90(3) rejecting a refund claim on the ground that no GST Council notification/circular existed on refund relating to GST paid on transfer of assignment rights was challenged. The Court held that such a ground could not sustain rejection at the deficiency memo stage and the refund application was required to be processed in accordance with law. Consequently, the deficiency memo was quashed, the refund application was revived, and the authorities were directed to pass a reasoned order on the refund claim within three weeks of receipt of the revived application. - HC
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