BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset d...
Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
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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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