High Court dismisses writ petition, directing taxpayer to pursue remedy before GST Appellate Tribunal The Madhya Pradesh High Court dismissed a writ petition filed by SNS Minerals Private Limited, holding that once the Goods and Services Tax Appellate Tribunal (GSTAT) has been constituted and is functional, disputes arising under the GST law should ordinarily be…
Bombay High Court Allows Second GST Refund Claim for Omitted Invoice The Bombay High Court has held that a GST refund claim cannot be rejected merely because the taxpayer had earlier filed another refund application covering the same tax period. The Court ruled that Section 54(1) of the CGST Act does not bar the filing…
GST Authorities Must Provide Hearing Before Rejecting Refund Claims: HC The Uttarakhand High Court on 8 May set aside a GST refund rejection order passed against M/s Viral Buildcon Pvt. Ltd., holding that the department violated the mandatory requirement of granting an opportunity of hearing before rejecting a refund application under the GST law. A…
ITC Refund Claim Allowed; HC Grants Relief in Metro JV Matter The petitioner, CHEC-TPL Line 4 Joint Venture, was engaged in the execution of the Metro Line 4 (Wadala–Kasarvadavali) project. During its operations, the petitioner incurred GST on inputs, both goods and input services, at rates higher than the GST applicable to its output supply…
High Court: Refund of GST Paid Twice Cannot Be Denied on Limitation; Article 265 Overrides Section 54 The petitioner, Rajendra Narayan Mohanty, was subject to a proceeding under Section 74 of the GST Act for the 2019-20 financial year after authorities noticed discrepancies in his returns. On February 8, 2021, the petitioner discharged the alleged…
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