Monday, April 27, 2026
TagsSection 54 CGST

Tag: Section 54 CGST

Case Laws

Refund rejection not examined on merits as writ petition was dismissed as withdrawn due to availability of statutory appellate remedy

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Case Laws

Refund claim could not be re-adjudicated once Appellate Authority’s order attained finality; High Court issued contempt notice for wilful non-compliance with earlier direction to...

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Case Laws

Refund rejection set aside as the appellate authority misconstrued the taxpayer’s contention on document upload failure, and failure to authenticate annexures was held a...

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Case Laws

Refund of unutilised ITC cannot be withheld once the assessee has succeeded in appeal; refusal to process refund despite appellate order amounts to wilful...

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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 rejection quashed as the Court held that BSNL’s online refund application dated 17.01.2020 was within limitation and could not be rendered “non-est” merely...

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Case Laws

Refund directed as GST was paid under a mistake of law and Section 54 limitation was held inapplicable because the amount collected lacked authority...

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Case Laws

Vodafone Idea’s IGST refund allowed as international roaming services held to constitute ‘export of services’ and limitation stood relaxed under Notification 13/2022

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Case Laws

Refund of IGST allowed as software development services provided to overseas entity held to be export and not intermediary services

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Case Laws

Refund rejection order set aside as limitation extended under Supreme Court’s suo motu COVID directions; matter remanded for fresh adjudication

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