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Why right to cross-examination is not unfettered: Delhi HC
[Order of the Hon’ble High Court of Delhi, dated 09.04.2025, in W.P. (C) No. 4576 of 2025] At the outset, right to cross examination safeguards the aggrieved party from being prejudiced. It is only when a deposition goes through the fire of cross-examination that a court or statutory authority may be able to determine and […]
EWB detention proceedings conclude on penalty payment, no need to issue order: Orissa HC
Goods were detained & notice was issued u/s.129 of CGST Act. Assessee paid the penalty to secure release of the goods. Officer did not pass the order in Form GST MOV-09. Assessee filed a writ petition seeking passing of the order. Held: Upon payment of the penalty, all the proceedings stand concluded u/s.129(5) of the […]
Refund limitation for GST wrongly paid
GST was paid but later clarified as not payable by a beneficial circular. In Messrs Aculife Health Care (P.) Ltd. vs. Union of India (R/Special Civil Application No. 17800 of 2023), the Hon’ble Gujarat HC held that the limitation for filing a refund claim would be two years from the date of the circular. Against […]