Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Refund was rejected as time-barred under s.54(3) CGST Act by treating a later revised application (filed after a deficiency memo) as the relevant date for limitation. The Court held that limitation must be computed from the date of the initial refund application, and a subsequent revised filing pursuant to a deficiency memo cannot shift the limitation start point; the contrary approach was erroneous and liable to be quashed. Consequently, the impugned orders were set aside and the matter was remitted for fresh consideration of the refund claim on merits in accordance with law, and the petition was allowed. - HC
Refund was rejected as time-barred under s.54(3) CGST Act by treating a later revised application (filed after a deficiency memo) as the relevant date for limitation. The Court held that limitation must be computed from the date of the initial refund application, and a subsequent revised filing pursuant to a deficiency memo cannot shift the limitation start point; the contrary approach was erroneous and liable to be quashed. Consequently, the impugned orders were set aside and the matter was remitted for fresh consideration of the refund claim on merits in accordance with law, and the petition was allowed. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
