Search Results for "Rule 92"

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High Court

Bombay High Court Allows Refund Appeals in GST Case Despite Limitation Bar — Deficiency Memo Not Issued. Rule 92 of CGST Rules, 2017 Mandates Issuance of Deficiency Memo and Opportunity of Hearing Before Rejecting Refund Application; Appellate Authority Must Consider Limitation Issue on Merits.

15 Apr 2026

The petitioner, K Line India Pvt. Ltd., a company providing shipping services, filed refund applications for IGST paid on zero-rated supplies to SEZ u...

High Court

High Court of Gujarat Quashes GST Refund Rejection Order for Violation of Statutory Adjournment Rights. Ex-parte Order Set Aside as Authorities Ignored Petitioner's Timely Adjournment Request Under Section 75(5) of Central/Gujarat Goods and Services Tax Act, 2017 and Rule 92(3) of GST Rules, 2017, Remanding Matter for Fresh Hearing.

16 Jan 2026

The dispute arose from a writ petition filed under Article 226 of the Constitution of India seeking a mandamus directing refund of excess Goods and Se...

High Court

High Court of Judicature at Bombay – APMC Board’s Resolution on Financial Authority & Secretary’s Charge Held Invalid. Rule 108(2) of Maharashtra APMC Rules – Financial Authority Confined to Chairman, Vice-Chairman & Secretary – Board Unauthorized to Assign Banking Powers – Resolution Against Law

18 Mar 2025

Rule 108(2) must be strictly construed – Financial control within APMC is vested in specific office bearers to ensure accountability. Chairman and V...

High Court

Refund Rejection Orders Quashed Due to Breach of Rule 92(3) of CGST Rules, 2017 and Violation of Natural Justice. Rejection of refund applications overturned on grounds of non-compliance with procedural rules and denial of opportunity for hearing.

24 Oct 2024

The Petitioner challenged the rejection of its refund application by the department on the grounds of procedural irregularities and a breach of the Ce...

High Court

Refund Denial Set Aside Due to Non-Compliance with Rule 92(3) of CGST Rules, 2017. Court orders reconsideration of refund applications by following procedural compliance under Rule 92(3) of CGST Rules.

22 Oct 2024

The Court dealt with a petition challenging the rejection of a refund claim under CGST Rules, 2017. The petitioner argued that there was non-complianc...

Supreme Court

Supreme Court Allows Appeal in Limitation for Possession Under Order XXI Rule 95 CPC — Starting Point of Limitation is Date Sale Becomes Absolute, Not Date of Sale Certificate. Article 134 of Limitation Act, 1963 governs application under Order XXI Rule 95 CPC, and limitation runs from confirmation of sale under Rule 92(1), not from issuance of sale certificate.

1 Jan 2023

The appeal arose from a judgment of the Kerala High Court dismissing a civil revision application filed by the appellants, who were judgment-debtors. ...

Supreme Court

Supreme Court Upholds High Court's Decision on Impleadment in Admiralty Suit - Commercial Appellate Division's Order Setting Aside Addition of Gulf Petroleum FZC as Defendant Maintained. Maritime Claim for Mis-delivery of Cargo Under Section 4(1)(f) of Admiralty (Jurisdiction and Settlement of Maritime Claims) Act, 2017 Alleged by Bank as Bill of Lading Holder.

23 Sep 2022

The dispute arose from an Admiralty Suit filed by Banque Cantonale de Geneve (Respondent Bank) against the owners of the vessel M.V. Polaris Galaxy (A...

Supreme Court

Supreme Court Dismisses Legal Representatives' Appeal in Execution Proceedings Upholding Auction Sale After Half-Century Litigation. The court held that an application under Section 47 of the Code of Civil Procedure, 1908 challenging the auction sale on grounds of non-compliance with Order XXI Rule 64 is not maintainable after multiple rounds of litigation and long delay, applying principles of res judicata and noting the binding effect of a compromise with auction purchasers.

5 Oct 2021

The dispute originated from a money suit filed in 1971 by Rama Rani Devi against Sasadhar Biswas for recovery of Rs. 3000, which was decreed ex parte ...

Supreme Court

Supreme Court Commutes Death Sentence to Life Imprisonment for Mentally Ill Accused in Rape and Murder Case — Non-Compliance with Section 235(2) CrPC and Supervening Mental Illness Considered

12 Apr 2019

The Supreme Court of India heard a review petition filed by an accused (referred to as 'Accused X') against his conviction and death sentence for the ...

Supreme Court

Supreme Court Upholds State Rules on Motor Vehicle Alteration Over Central Prototype Norms. Kerala Motor Vehicle Rules permit structural alterations with registering authority's approval, overriding Central Motor Vehicle Rules' restriction on deviation from prototype test.

9 Jan 2019

The case involved a conflict of judicial opinion in the Kerala High Court regarding the permissibility of structural alterations to motor vehicles tha...

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