-Refund in pursuance of Appellate Authority order cannot be withheld because revenue intends to file an appeal but Tribunal has not been formed
-Purpose of SCN is to enable the noticee to respond to the allegations. Since SCN was incapable of eliciting any meaningful response, any order passed pursuant to such a SCN would fall foul of principles of natural justice
-Summary in electronic form is required to be furnished along with the SCN
-No Penalty in the matter of Classification Disputes
Refund in pursuance
The order of the Appellate Authority was in favour of the Petitioner wherein it was directed to grant the refund to the petitioner. Revenue
Purpose of SCN is to
Sachin Upadhyay v.
SCN was issued by the proper officer proposing to cancel the petitioner's GST registration on accountof “Non compliance of any specified
Summary in electronic
Shubham Gupta v.
Petitioner’s grievance was that although it has received the SCN dated 2-8-2023 proposing imposition of penalty, the summary of
No Penalty in the
During assessment period from April 2020 to June 2021, the petitioner manufactured hand sanitizers and classified under the Tariff