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.
The Bombay High Court granted interim relief to Himesh Foods Pvt Ltd, staying a Rs 57.29 crore GST demand and penalties. The Division Bench noted a coordinate bench had earlier extended similar protection to Hindustan Coca-Cola in a comparable GST dispute.
