Unlawful outward remittances via Hawala using proforma invoices and electronic records proved; documents admitted, directors penalised, penalties redu...
Attachment of equivalent-value properties as proceeds of crime upheld; preventive attachment order and confirmation sustained; no independent ED reinv...
Page of 4823
Press 'Enter' after typing page number.
7281 to 7300 of 96456 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4823 
Join Channel 
