Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
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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