-Rejection of refund on account of availment of Higher Drawback
-Opportunity of being heard is different from opportunity of furnishing Reply
-CC account cannot be attached
-Non-Extension of Eway bill day of expiry being Saturday
S.No | Section | Case Subject | Case | Held |
1 | Section | Rejection of | Sunlight Cable | The Petitioner had availed drawback wherein both higher and lower draw back rates were same and department rejected the refund for the |
2 | Section | Opportunity of | Preca Solutions India | The petitioner had sought an opportunity of being heard personally but the order was passed without giving any such hearing. It was |
3 | Section | Cash Credit | J.L. Enterprises v. | The petitioner had contended that the cash credit account of the petitioner was provisionally attached by the officer. This present appeal |
4 | Section | Non-Extension | Sunil Yadav v. Assistant | The petitioner's vehicle, bearing registration number WB33C6286 which was carrying goods covered by e-way bills was intercepted on 4th |