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CMA Final · Indirect Tax Laws and Practice · Dispute Resolution Mechanism under GST

A registered consumer cooperative society applies to the Standing Committee for a grant from the Consumer Welfare Fund. Considering the current Rule 97 powers and procedure, which course of action is NOT permitted to the Committee?

The Committee cannot consider the application without prior inquiry in material details and recommendation by the Member Secretary. Rejection for inaccuracy, premises inspection and refund with accrued interest on suppression of material information are all expressly within its powers.

  1. AConsidering the application without prior inquiry and recommendation by the Member SecretaryCorrect
  2. BRejecting the application for inaccuracy in material particulars
  3. CRequiring the applicant to allow inspection of premises by an authorised officer
  4. DRequiring refund of the grant with accrued interest on suppression of material information

Explanation

Rule 97(7) bars the Committee from considering an application unless it has been inquired into in material details and recommended by the Member Secretary. Rejection for inaccuracy, inspection of premises and refund with accrued interest on suppression are all powers listed in Rule 97(6).

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