The Supreme Court has held that a High Court cannot substitute its views with that of the Public Services Commission (PSC) that is tasked with the conduct of screening tests. It condemned the act of the Rajasthan high court to reframe questions in Rajasthan Judicial Services (RJS) Preliminary Examination, 2011. It said the only option appears to be a fresh examination and asked the Rajasthan PSC, which had conducted the preliminary examination, to file its response within three weeks.
Refund is an integral part of Goods and Service Tax law since it is the government reimbursement of taxes to a taxpayer. Thus, the taxpayer as well as the refund authorities have to be fully acquai More
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