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Section 54 CGST
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Section 54 CGST
Case Laws
Refund recovery quashed as ex-parte order passed without notice held violative of natural justice; appeal restored for fresh adjudication
Kirti Gupta
-
31st October 2025
0
Case Laws
Refund rejection order set aside as petitioner’s medical condition prevented timely reply to show cause notice
Kirti Gupta
-
30th October 2025
0
Case Laws
Refund of TDS balance in electronic cash ledger allowed as High Court directs reconsideration in light of CBIC Circular permitting refund under Section 54
Kirti Gupta
-
14th October 2025
0
Case Laws
Refund directed for SEZ unit as Court held that SEZ Act overrides GST law, allowing refund of tax borne by SEZ unit where supplier...
Kirti Gupta
-
5th October 2025
0
Case Laws
GST assessment order quashed for lack of notice; matter remanded on deposit of 25% of tax
Kirti Gupta
-
4th October 2025
0
Case Laws
Refund of pre-deposit allowed as time bar under Section 54 held directory, not mandatory, ensuring Article 265 compliance
Kirti Gupta
-
27th September 2025
0
Case Laws
Refund under inverted duty structure allowed retrospectively as amendment to Rule 89(5) held clarificatory and curative in nature
Kirti Gupta
-
26th September 2025
0
Case Laws
Refund withdrawal order quashed as retrospective application of refund restriction held arbitrary and ultra vires Section 54 of GST Act
Kirti Gupta
-
26th September 2025
0
Case Laws
Refund plea dismissed as premature since petitioners failed to secure requisite documents from promoter, despite admitted GST deposit
Kirti Gupta
-
26th September 2025
0
Case Laws
Refund rejection challenged as deficiency memo cannot reset limitation period under GST
Kirti Gupta
-
25th September 2025
0
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