- Revenue Authorities obligated to inform the assessee about the filing of an appeal on wrong GST Authority
- Summons cannot be issued where the assessee is co-operating during the inquiry
- Neutralise alleged excess GST payments through credit note as refund application is time barred
- Upheld the provisions w.r.t claiming of refund of unutilized ITC
- Substantive benefit of refund claim cannot be denied on technical reasons
- and more..
Source: a2ztaxcorp.com
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