SHCPLRJV Vs Assistant Commissioner
Date: November 24, 2020
Subject Matter
As acknowledgment in FORM GST RFD-02 was not issued within 15 days, the refund rejection order is set aside
Summary
There is a default in compliance of Rule 90(1) read with para 2(d) of Circular No. 79, and since the acknowledgment in FORM GST RFD-02 was not issued within 15 days, the order under challenge is set aside and the matter is remanded back to the 1st re…
The present writ petition came to be filed seeking the following relief/s: “..to issue Writ of Mandamus or any other appropriate writ or order or direction (A) Declaring the action of the 1st respondent in rejecting the claim of the petitioner for the balance amount of Rs.14,00,000/- in its electronic Cash ledger without following the procedure and issuing any deficit memo and opportunity of…