-Since reminder notice only contained the date by which reply is to be submitted and NA was mentioned at the date of hearing thus provisions of Section 75(4) have not been followed.
-Refund cannot be withheld only because as on today, department has not taken the decision whether to review the order-in-appeal or to file an appeal against the said order
-Cancellation order passed without providing any reason is not sustainable in the eyes of the law.
-Benefit of Circular for mismatch shall be accorded even though the benefit was not availed ta adjudication stage and matter might have travelled to appellate stage.
Part-144-One Pager Snapshot to Cases on Section 16, 29, 75, 107 of CGST Act, 2017
