Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
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Rule 86A(2) empowers the Commissioner or authorised officer to permit debit of the electronic credit ledger once satisfied that the conditions justifying blockage under Rule 86A(1) no longer exist. Since the taxpayer had submitted a representation seeking unblocking and the authority had not taken any decision as mandated by Rule 86A(2), the court required administrative determination on that request. The authority was directed to pass a reasoned order on the taxpayer's representation within two weeks, and the writ petition was disposed of accordingly. - HC
Rule 86A(2) empowers the Commissioner or authorised officer to permit debit of the electronic credit ledger once satisfied that the conditions justifying blockage under Rule 86A(1) no longer exist. Since the taxpayer had submitted a representation seeking unblocking and the authority had not taken any decision as mandated by Rule 86A(2), the court required administrative determination on that request. The authority was directed to pass a reasoned order on the taxpayer's representation within two weeks, and the writ petition was disposed of accordingly. - HC
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