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Procedural deficiencies in filing appeals cannot invalidate claims filed within limitation

by admin | Mar 15, 2024 | GST, Judgements, Refund

Case: Yogesh Rajendra Mehra Vs Principal Commissioner CGST & Central Excise (Bombay High Court) (Writ Petition No. 1632 of 2024) In another landmark decision the hon’ble court addressed the critical issue of procedural deficiencies in filing appeals against orders...
Non-Speaking refund rejection order set aside by Delhi High Court

Non-Speaking refund rejection order set aside by Delhi High Court

by admin | Feb 14, 2024 | GST, Judgements, Refund

Case: GS Exim International LLP Through Its Designated Partner Bhakti Pada Ghosh Vs Commissioner (Delhi High Court) (W.P.(C) 3300/2022 The Hon’ble Delhi high Court observed that it is not apparent from the order as to why or on what basis findings have been returned...
HC Permits Exclusion of COVID-Impacted Period for GST Refund Deadline

HC Permits Exclusion of COVID-Impacted Period for GST Refund Deadline

by admin | Jan 16, 2024 | GST, Refund

Case: M/s Acrologic Business Solutions Private Limited Vs Assistant Commissioner of Central Taxes (Madras High Court) Issue The issue for consideration is if the petitioner was entitled to refund if the petitioner could avail of the exclusion in terms of notification...
Non-Speaking refund rejection order set aside by Delhi High Court

Limitation Period u/s 54(1) of the CGST Act cannot be invoked when tax is collected without authority of law

by admin | Oct 2, 2023 | GST, Refund

Case: M/s Delhi Metro Rail Corporation Limited vs. The Additional Commissioner, Central Goods and Services Tax Appeals and Others [W.P. (C) 6793/2023 dated September 18, 2023] The Hon’ble court held that the limitation period of two years under Section 54(1) of the...

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