https://www.taxtmi.com/caselaws?id=386994 The court addressed the petitioner's concerns regarding the proper officer's failure to follow the prescribed procedure under Rule 92 of the Central Goods and Service Tax Rules, 2017. It was noted that the officer directly applied Rule 93 instead, leading to a misapplication of rules. The court acknowledged the procedural lapses and issued a notice returnable on a specified date, allowing direct service. This response indicated the court's seriousness in investigating the recrediting of the amount to the electronic credit ledger under Rule 93, emphasizing the need for compliance with the mandated procedure. en-us Thu, 03 Oct 2019 00:00:00 +0530 Mon, 14 Oct 2019 11:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386994 The court addressed the petitioner's concerns regarding the proper officer's failure to follow the prescribed procedure under Rule 92 of the Central Goods and Service Tax Rules, 2017. It was noted that the officer directly applied Rule 93 instead, leading to a misapplication of rules. The court acknowledged the procedural lapses and issued a notice returnable on a specified date, allowing direct service. This response indicated the court's seriousness in investigating the recrediting of the amount to the electronic credit ledger under Rule 93, emphasizing the need for compliance with the mandated procedure. Case-Laws GST Thu, 03 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386994