Refund application dismissed. Option to pay or contest seizure. Chose payment, skipping adjudication. Delayed 7 years after release.
Case-Laws
GST
Maintainability of appeal against order under CGST/SGST Act adjudication on refund application dismissed. Appellant had option to pay amounts demanded or contest seizure and insist on adjudication order. Appellant chose payment, leading to release order without tax/penalty determination. If payment was mistake, appellant should have sought re
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