Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Omission of Rule 96(10) of the CGST Rules by Notification No.20/2024, made without a saving clause, operates prospectively and applies to pending non final proceedings, causing proceedings founded on the omitted rule (including undisposed show cause notices and non final orders) to lapse. Consequentially, impugned non final orders are quashed and petitioners are entitled to have their IGST refund claims for export of goods processed or restored for processing. Where no alternate appellate forum exists or tribunal is unconstituted, orders not finally adjudicated cannot be treated as final, reinforcing entitlement to refund processing within prescribed timeframes.
Omission of Rule 96(10) of the CGST Rules by Notification No.20/2024, made without a saving clause, operates prospectively and applies to pending non final proceedings, causing proceedings founded on the omitted rule (including undisposed show cause notices and non final orders) to lapse. Consequentially, impugned non final orders are quashed and petitioners are entitled to have their IGST refund claims for export of goods processed or restored for processing. Where no alternate appellate forum exists or tribunal is unconstituted, orders not finally adjudicated cannot be treated as final, reinforcing entitlement to refund processing within prescribed timeframes.
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