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The Hon’ble Bombay High Court in the matter of M/s. Wallem Shipmanagement (India) Pvt. Ltd. v. The Union of India & Ors set aside the order of Adjudicating Authority of not granting refund and held that the assessee should have given time to file reply since the notice was issued during the pandemic period.
The Hon’ble Gujarat High Court in M/s. Panji Engineering Private Limited v. Union of India held that, disbursement of refund by department beyond the statutorily prescribed period, makes assessee entitle for interest on such refund amount.
The Hon’ble Gujarat High Court in Britannia Industries Limited v. Union of India rejected the refund claim filed by the assessee on the ground that no appeal was filed against the refund rejection order.
The Hon’ble Delhi High Court in M/s Shivbhola Filaments Private Limited. v. Assistant Commissioner of CGST restored the refund application rejected by the Adjudicating Authority and held that the assessee would not be left unheard.
Exporters have a new problem. The Goods and Services Tax (GST) department has started issuing notices alleging that they can claim refund only under Rule 89(4B) of the CGST Rules, 2017, if their inputs were imported without IGST payment under…
The Hon’ble Bombay High Court in Sunlight Cable Industries v. Commissioner of Customs quashed the order of the Revenue of not refunding Integrated GST pertaining to export sales and held that the order of Revenue does not have any factual backing that assessee has tried to avail double benefit by availing duty drawback and IGST refund.
The Hon’ble Rajasthan High Court in M/s B.C. Power Controls Ltd. v. Union of India held that the refund application of IGST cannot be kept pending indefinitely on the ground of pendency of proceedings.
The Hon’ble Bombay High Court in C.P. Rabindranath Menon v. Deputy Commissioner of State Tax held that the Petitioner should be given opportunity for reconsidering their claim for refund and restored the refund application before the Deputy Commissioner of State Tax for decision.
GSTN enabled the Online facility for Taxpayers to track status of refund application in real time
The Hon’ble Delhi High Court in Alex Tour and Travel Pvt. Ltd. v. Assistant Commissioner, CGST directed the Revenue department to disburse the assessee’s refund claim along with interest as payable and held that, the Revenue cannot withheld assessee’s refund merely on account that it intends to file appeal before the GST tribunal that to when the Tribunal is not constituted.