Sections 10 (4), 11 (2), 7, 8, 73, and 3 Sales Tax Refund Rules, 2002, RR 8, 9 and 4 Sales Tax Standing Order No. 4, 2006 by Input Tax Return Limit The registered person denied that under the R8 of the Sales Tax Rules 2002, a notice of contention was required to be issued within 14 days of the application for a refund, but the department failed to do so. 14 December 2007 The show cause notice was issued after a three-year interval, which was investigated in 2006 under section 10 (4) of the Sales Tax Act 1990 and as a restriction under R8 of the sale. Was checked on. The Tax Rules, 2002 were clearly attracted and that the allegations made in the showcase notice were not verified in the audit report. It was timely filed and the input tax claim on the invoices was made completely under the law, after which no show cause notice was issued under the law and after three years the rules on the subject were passed. Issued a showcase which was itself an audit report contradicting the audit report was unusual and could not receive any legal help because the notice was invalid and all subsequent actions would have no legal effect. Because the following approved orders against the rights of the registered person were withdrawn and according to the rules the refund claim was approved. Was allowed.
