Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution fr...
Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findi...
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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