Wednesday, April 29, 2026
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Tag: GST Refund

Case Laws

Demand under Section 73(5) set aside as premature because earlier refund rejection order based on alleged forged ITC was already under appeal and adjudication...

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Case Laws

Refund of IGST on transitional-period exports ordered as denial based on higher-rate drawback held ultra vires Section 16 of IGST Act; circular instructions held...

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Case Laws

Refund interest granted as Customs’ delayed transmission of corrected shipping-bill data triggered statutory accrual from date of recommendation under Circular 04/2021

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Case Laws

Provisional attachment of bank account under Section 83 CGST Act sustained but restricted to the quantum of disputed refund, as the Court held that...

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Case Laws

Refund rejection quashed as Delhi High Court held that a bona fide clerical error in Annexure-B, subsequently rectified, cannot be a ground to deny...

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Case Laws

Refund reinstated as appellate order lacked legal foundation after the Revenue’s review was found based solely on an erroneous assumption regarding vehicle details

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Case Laws

Refund rejection set aside and matter remanded as the appellate authority failed to examine whether the lease, forming the basis of GST levy, stood...

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Case Laws

Interest on delayed GST refund directed from the expiry of 60 days after the original refund application, as the Court held that the Section...

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Case Laws

Bank account blocking under Section 83 directed to be reconsidered as continuation of attachment is permissible only if statutory pre-conditions persist and attachment cannot...

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Case Laws

Refund of ITC allowed as professional services rendered by Indian branch of EY were held to be export of services and not intermediary functions,...

Kirti Gupta - 0
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