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Sri CA Nitin Bhuta has prepared a PPT on ‘Refund of GST on unregistered person” in light of the circular 188/20/2022-GST dated 27.12.2022.
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The Hon’ble Patna High Court dismissed the PIL filed in the case of Amit Pandey wherein Section 2, 9, 12 and 18 of the 101st Constitutional Amendment Act relating to GST were challenged on the ground that the said provisions were violative of the basic structure of the Constitution.
The Hon’ble Delhi High Court in the case of Delhi Metro Rail Corporation Ltd. held that where excess GST becomes ascertainable only after a conciliation settlement having the force of a decree, the limitation for refund runs from the date of such settlement under Explanation 2(d) to Section 54; hence, rejection of DMRC’s refund claim as time‑barred was unsustainable.
Post Views: 758 The GST Council, in its 37th meeting held on 20.09.2019, has recommended introduction of electronic invoice (‘e-invoice’)…