Refunds
Delayed Refund along with Interest under Section 56 of the Goods & Services Tax Act,2017
Case Details:
Particular
Details
Case No.
WP(C) No. 12233/2021 & CM APPL.4315/2022
Case Name
Ankush Auto Deals Vs Commissioner of DGST
Court
Delhi High Court
Date of Judgement
21-07-2022
Citation
GIG-CLS-0078
Issue- In the above case, the...
Refunds
Authority was directed to consider the Manual Refund Application as per Rule 97A.
Case Details:
Particular
Details
Case No.
W.P. NO. 26929 of 2021
Case Name
Twin Disc Power Transmission (P.) Ltd. v. Deputy Commissioner (ST), GST-Appeals
Court
Madras High Court
Date of Judgement
16-12-2021
Citation
GIG-CLS-0063
Issue- In the...
Refunds
Refund will be allowed to SEZ units on furnishing a bond or undertaking that if supplier claims the refund, then it would be recoverable...
Case Details:
Particular
Details
Case No.
R/Special Civil Application No. 16056 of 2022
Case Name
SE Forge Ltd. v. Union of India
Court
Gujarat High Court
Date of Judgement
03-02-2023
Citation
GIG-CLS-0059
Issue- In the above case,...
Refunds
Authorities cannot withhold refund of IGST paid on exported goods for purpose of availing higher duty drawback where differential amount has been already remitted...
Case Details:
Particular
Details
Case No.
R/Special Civil Application No. 15648 of 2020
Case Name
AIM Worldwide (P.) Ltd. v. Union of India
Court
Gujarat High Court
Date of Judgement
22-12-2021
Citation
GIG-CLS-0049
Issue- In the above...
Refunds
Interest on delayed refund
Case Details:
Particular
Details
Case No.
R/Special Civil Application No. 141 Of 2022
Case Name
SNG Impex Vs Principal Commissioner of Customs
Court
Gujarat High Court
Date of Judgement
09-03-2022
Citation
GIG-CLS-0047
Issue – In the above...
Refunds
Defective Show Cause Notice is itself bad in law
Case Details:
Particular
Details
Case No.
R/Special Civil Application No. 18270 of 2021
Case Name
TTEC India Customer Solutions (P.) Ltd. v. Deputy Commissioner of Sales Tax
Court
Gujarat High Court
Date of...
Refunds
Refund in case of payment made under wrong head
Case Details:
Particular
Details
Case No.
W.P.(T) NO. 1801 OF 2021
Case Name
Gajraj Vahan (P.) Ltd. v. State of Jharkhand
Court
High Court of Jharkhand
Date of Judgement
10-05-2023
Citation
GIG-CLS-0005
Issue- In the above case,...
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