Tag: Gujarat HC

ArticleGST Article

Refund can’t be denied on limitation ground on double payment of GST

byAdmin

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.

ArticleGST Article

Limitation Under Section 54 for GST Refund – Time Excluded for Deficiency Memo Processing

byCA Bimal Jain

The Hon’ble Gujarat High Court in the case of Varidhi Cotspin Private Limited held that under Section 54 of the CGST Act, the period between the original refund application and the communication of a deficiency memo (Form GST RFD-03) must be excluded from the limitation period of two years, allowing rectified refund claims within this extended period to be considered as timely filed, provided supportive documentation is submitted.​

ArticleGST Article

Bail in GST ITC fraud may be granted after prolonged pre-trial detention if the investigation is complete, the accused is not a flight risk and willing to comply conditions

byCA Bimal Jain

The Hon’ble Gujarat High Court in the case of Sunil Hiralal Mandowara held that bail should be granted to an accused in a GST ITC fraud case considering the long period of pre-trial custody, the applicant’s willingness to comply with conditions, and lack of evidence of flight risk or tampering.