Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismis...
Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Procedural irregularity: returning a rebate application without specifying the exact defects violated the officer's duty to consider the claim and to afford opportunity to cure, rendering the return irregular and unsustainable. Documentary evidence versus form formalities: non-production of original/duplicate ARE 1 is a procedural, directory requirement; where contemporaneous shipping documents, verified copies, officer verification and CENVAT records establish export and duty payment, sanctioning the rebate is permissible and cannot be defeated solely by non-production of originals. Limitation: a claim initially filed within time but returned for defects relates back to the original filing date; re filing does not start a new limitation period.
Procedural irregularity: returning a rebate application without specifying the exact defects violated the officer's duty to consider the claim and to afford opportunity to cure, rendering the return irregular and unsustainable. Documentary evidence versus form formalities: non-production of original/duplicate ARE 1 is a procedural, directory requirement; where contemporaneous shipping documents, verified copies, officer verification and CENVAT records establish export and duty payment, sanctioning the rebate is permissible and cannot be defeated solely by non-production of originals. Limitation: a claim initially filed within time but returned for defects relates back to the original filing date; re filing does not start a new limitation period.
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