Circular No. 188/20/2022-GST dated 27.12.2022
Prescribing manner of filing an application for refund by unregistered persons
Tag: GST Refund
Home buyers can seek GST refunds if contract cancelled
The Goods and Services Tax Council has approved a formal procedure for home buyers to seek refund of taxes collected…
CBEC Circular related to valuation of goods sold to independent and related parties is not violative of central excise laws
The Supreme Court of India (“the Supreme Court”) in the case of Commissioner of Central Excise & Service Tax v.…
State Vigilance Bureau arrests a trader for fraudulently taking GST refunds
The State Vigilance Bureau has arrested a trader, Amit Bansal, a resident of Sirsa town, in an alleged case of…
Genpact- Not an Intermediary, thus, eligible for Refund
The Hon’ble Punjab and Haryana High Court in the case of Genpact India Pvt. Ltd. v. Union of India, [CWP-6048-2021…
Application’s common-portal filing date is “relevant” when construing limitation
The Hon’ble Gujarat High Court, in the case of Chromotolab and Biotech Solutions v. Union of India, [R/SPECIAL CIVIL APPLICATION…
Genpact India not intermediary, to get refund under GST: Punjab & Haryana HC
In a major ruling, Punjab & Haryana High Court has quashed a demand by the GST Department against Genpact India…
Clarifications on refund related issues – reg.
CBIC has published a Circular No. 181/13/2022-GST having F. No. CBIC-20021/4/2022 dated 10.11.2022 Attention is invited to sub-section (3) of…
Refund of IGST allowed on exported goods after deduction of drawback duty
The Hon’ble Delhi High Court in M/S Kishan Lal Kuria Mal v. Union of India & ors. [W.P. (C) 10822/2022…
Refund allowed of IGST paid by assessee on ocean freight charges
The Hon’ble High Court, Gujarat in the matter of M/S Louis Dreyfus Company India Private Limited v. Union of India…