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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The dominant issue was whether rejection of the taxpayer's request relating to payment of GST arrears for 2020-2021, purportedly under Rule 158B(3) and Rule 158(3)(a) of the GST Rules, could stand without affording an effective personal hearing. The authority was directed to reconsider the matter on merits after granting a personal hearing, thereby setting aside the operative effect of the impugned rejection for fresh adjudication. Consequentially, further recovery action pursuant to the garnishee proceedings in Form GST DRC-13 was ordered to remain in abeyance, subject to deposit of an additional specified amount within the stipulated time. - HC
The dominant issue was whether rejection of the taxpayer's request relating to payment of GST arrears for 2020-2021, purportedly under Rule 158B(3) and Rule 158(3)(a) of the GST Rules, could stand without affording an effective personal hearing. The authority was directed to reconsider the matter on merits after granting a personal hearing, thereby setting aside the operative effect of the impugned rejection for fresh adjudication. Consequentially, further recovery action pursuant to the garnishee proceedings in Form GST DRC-13 was ordered to remain in abeyance, subject to deposit of an additional specified amount within the stipulated time. - HC
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