Lawgics – Judgment No. 162

Synopsis: Revisionary order passed for recovery of erroneous grant of refund was set as Supreme Court’s extension of limitation periods due to COVID-19 and GST Council’s recommendations applied to the petitioner’s refund claim.

Author and Advocate Ms. Nidhi Aggarwal is presenting GST case law/judgment in simplified manner under the title “Lawgics”. The judgment /case law is interpreted in simplified manner with a vision to spread knowledge of complex GST law amongst the taxpayers, tax professionals, students and knowledge seeker.