Allowed
Emami Agrotech Ltd. v. the Sr. Jt. Com. Sgst & Ors.
Calcutta HCFMA/901/2020
Case brief
AI extract
What is this about?
Based on the respondents' agreement to remand for de novo consideration, the court set aside the assessing officer's order rejecting a GST refund application and revived the refund process, leaving further steps to the officer.
What did the court decide?
The order impugned was set aside and remanded to the assessing officer for de novo consideration, with the refund application revived.