Refund recovery timelines u/s 56/Rule 94 considered; revision seeking relief dismissed for failure to show non-consideration
Case-Laws
GST
Whether the impugned judgment erred by not considering statutory review timelines for refund recovery under Section 56 of the WBGST Act and Rule 94 – court examined the Canon India principle that omission of a statutory provision may be an error apparent on the face of the record but found the trial court did address Section 56 (noting it reinforces
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