Judicial Corner – 23.05.2023

Customs

  • Madras High Court held that Assessee entitled to interest as applicable after expiry of three months from date of receipt of refund application till date of actual refund even if refund granted after Appellate Tribunal’s order.

GST

  • High Court of M. P quashed vague show cause notice and held that the Show cause notice must be speaking enough to enable the assessee to respond.

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