Assistant Commissioner Can Re-Examine Refund Claim on New Permissible Grounds When Appellate Authority Sets Aside Initial Rejection Order
Assistant Commissioner Can Re-Examine Refund Claim on New Permissible Grounds When Appellate Authority Sets Aside Initial Rejection Order Issue Whether an Assistant Commissioner is precluded from re-examining a GST refund claim on fresh, legally permissible grounds when an Appellate Order sets aside an initial partial rejection without explicitly directing an unconditional refund release. Facts Refund… Read More »