Judgment of Hon'ble Supreme Court in the case of State of Uttar Pradesh & ors vs. M/s Kay Pan Fragrance Pvt. Ltd. in Civil Appeal No. 8942/2019 & 8944/2019

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.... Department of Revenue Central Board of Indirect Taxes and Customs GST-Investigation Wing Room No.01, 10th Floor, Tower-2, 124, Jeevan Bharti Building, Connaught Circus, New Delhi- 110001. Dated the 9th December, 2019 INSTRUCTIONS NO. 04/2019 Subject: Judgment of Hon'ble Supreme Court in the case of State of Uttar Pradesh & ors vs. M/s Kay Pan Fragrance Pvt. Ltd. in C....

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.... which are contrary to the stated provisions shall not be given effect to by the authorities. Instead, the authorities shall process the claims of the concerned assessee afresh as per the express stipulations in Section 67 of the Act read with the relevant rules in that regard. In terms of this order, the competent authority shall call upon every assessee to complete the formality strictly as per ....