Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
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 4824 
Join Channel 
