Criminal Contempt Ordered against GST Officer for Misleading Affidavit in GST Refund Case

Adboulevard Media Private Limited Vs Additional Commissioner (Allahabad High Court) The Allahabad High Court dealt with a writ petition challenging rejection of a GST refund and the manner in which the appellate order was passed by the concerned GST officer. The petitioner contended that the refund application under Section 54 of the GST law had been rejected without proper reasons by the Proper Officer and that the appellate authority, while affirming the rejection, passed an order largely containing copy-pasted material unrelated to the petitioner’s case. It was specifically alleged that s...