Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
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An ex parte rejection of a GST refund claim without a deficiency memo and without affording a hearing was procedurally invalid, so the refund application had to be reconsidered in the manner prescribed by the rules. The Court noted that a subsequent refund application had been filed, a deficiency memo had been issued on that application, and it was required to be taken to its logical conclusion rather than denied on a pedantic view. The designated officer was directed to decide the refund application and related applications afresh under Rules 90 and 92, uninfluenced by the earlier rejection order or the appellate dismissal on limitation, with merits left open.
An ex parte rejection of a GST refund claim without a deficiency memo and without affording a hearing was procedurally invalid, so the refund application had to be reconsidered in the manner prescribed by the rules. The Court noted that a subsequent refund application had been filed, a deficiency memo had been issued on that application, and it was required to be taken to its logical conclusion rather than denied on a pedantic view. The designated officer was directed to decide the refund application and related applications afresh under Rules 90 and 92, uninfluenced by the earlier rejection order or the appellate dismissal on limitation, with merits left open.
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