Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Rule 92(3) of the CGST Rules requires notice in Form GST RFD-08, a full fifteen days to reply in Form GST RFD-09, consideration of that reply, and an opportunity of hearing before refund rejection. The High Court held that curtailing the reply period to seven days, rejecting the claim the next day, and ignoring the petitioner's e-mail response breached the mandatory procedure. The rejection order was therefore unlawful and set aside. The proper officer was directed to issue fresh notice in conformity with Rule 92(3), consider the reply, grant a hearing, and pass a fresh order in accordance with law.
Rule 92(3) of the CGST Rules requires notice in Form GST RFD-08, a full fifteen days to reply in Form GST RFD-09, consideration of that reply, and an opportunity of hearing before refund rejection. The High Court held that curtailing the reply period to seven days, rejecting the claim the next day, and ignoring the petitioner's e-mail response breached the mandatory procedure. The rejection order was therefore unlawful and set aside. The proper officer was directed to issue fresh notice in conformity with Rule 92(3), consider the reply, grant a hearing, and pass a fresh order in accordance with law.
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