Rectification Jurisdiction Cannot Reopen Merits, While Unclaimed Anti-Profiteering Refunds Require Bona Fide Effort Before Deposit
Rectification Jurisdiction Cannot Reopen Merits, While Unclaimed Anti-Profiteering Refunds Require Bona Fide Effort Before Deposit Issue Rectification Jurisdiction & GST Component: Whether the Appellate Tribunal can exercise rectification jurisdiction under Rule 31 of the GSTAT (Anti-Profiteering Methodology and Procedure) Rules, 2025, to delete the GST component included in the profiteered amount or modify an order… Read More »