A former accountant of a film production company was booked on Wednesday for allegedly embezzling Rs 56 lakh meant to pay GST for the CEO, leading to his tax dues rising to Rs 65.82 lakh, police said.
THE HON’BLE KARNATAKA HIGH COURT IN THE CASE OF Indian Oil Corporation Ltd. V/s Assistant Commissioner of Central Tax, decided on 20-8-2024
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Avian International V/s Assistant Commissioner of Customs, Tuticorin
THE HON’BLE JHARKHAND HIGH COURT IN THE CASE OF Ram Constructions V/s Union of India
It has become natural under GST for the Revenue authorities to impose restrictions by way of a circular, advisory note on the GST portal, or by way of insertion of a rule, etc. to enable revenue augmentation.
Whether it is direct tax (or) indirect tax, the word “Refund” itself sounds so pacifying for the Registered person who is eligible to claim the same.
THE HON’BLE DELHI HIGH COURT IN THE CASE OF J.M. Plastic Industries V/s Deputy Commissioner of Central Tax GST, decided on 16-12-2024
The Hon’ble Andhra Pradesh High Court in the case of Nspira Management Services Private Limited held that the two-year limitation period prescribed under Section 54 of the CGST Act, 2017 does not apply to refund applications for tax paid by mistake on exempt services, as such payment is not “due tax” but one made without authority of law by virtue of Article 265 of the Constitution.
The Hon’ble Gujarat High Court in the case of Messrs Macro Polymers Private Ltd. Anr. held that the refund claim for double payment of IGST, though filed beyond the period of limitation under Section 27 of the Customs Act, 1962, cannot be rejected as the revenue is not entitled to retain tax paid without authority of law, and the retention of such amount is hit by Article 265 of the Constitution of India.
The Hon’ble Delhi High Court in the case of Transformative Learning Solutions Pvt. Ltd. v. Commissioner, CGST Delhi East &Anr. [W.P.(C) 4987/2025 &CM APPL. 22937/2025, order dated September 24, 2025] held that foreign exchange realization certificates (FIRCs) submitted by exporters need not match invoice-wise or transaction-wise, and that periodic remittance supported by total benefit claimed is sufficient for GST refund.
