Orders set aside; refund under s.54(3) remitted for fresh adjudication; Rule 90(3) validity and limitation to be reconsidered
Case-Laws
GST
The HC set aside the impugned orders dated 23 June 2020 and 18 August 2021 and remitted the matter for fresh adjudication on the refund application under s.54(3) of the CGST Act, noting that Rule 90(3)'s validity relative to s.54(3) and the limitation computation issue warranted reconsideration. The proper officer is directed to decide the applicati
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =