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    Tag: GST refund

    GST Recovery Illegal Without GSTAT, Pre-Deposit Must Be Refunded: Karnataka High Court
    GST Recovery Illegal Without GSTAT, Pre-Deposit Must Be Refunded: Karnataka High Court
    High CourtLatest news

    GST Recovery Illegal Without GSTAT, Pre-Deposit Must Be Refunded: Karnataka High Court

    The Karnataka High Court ordered State tax authorities to refund GST collected from Divyasree Tarbus Builders Private Limited, retaining only the mandatory deposit under Section 112 CGST Act, granting relief under Circular No. 224/18/2024-GST pending GST Appellate Tribunal constitution.

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    Tax Refund Can Be Granted Only When Burden Is Not Transferred: Supreme Court
    Tax Refund Can Be Granted Only When Burden Is Not Transferred: Supreme Court
    Supreme Court

    Tax Refund Can Be Granted Only When Burden Is Not Transferred: Supreme Court

    The Supreme Court of India held that tax refunds are payable only when the burden has not been passed on, warning courts against creating mechanisms beyond statutory limits. Referring to Section 54, it directed amounts to the Consumer Fund.

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    GST Refund Must Be Issued Within Two Weeks: Gujarat HC Directs on Leasehold Transfer, Warns of Delay Costs
    GST Refund Must Be Issued Within Two Weeks: Gujarat HC Directs on Leasehold Transfer, Warns of Delay Costs
    High CourtLatest news

    GST Refund Must Be Issued Within Two Weeks: Gujarat HC Directs on Leasehold Transfer, Warns of Delay Costs

    The Gujarat High Court directed refund of GST paid on transfer of leasehold rights and cautioned authorities against delay. The Court was hearing a writ petition challenging Deficiency Memos in Form GST RFD-03 that stalled a refund claim under Section 54 of the CGST Act, 2017.

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