2019 (3) TMI 1316 - HC - GST

Refund of the excess tax paid - entitlement under Sections 53 and 54 under the Central Goods and Services Tax Act, 2017 - Held that - Issue notice to the respondents for final disposal of the matter returnable on 22.04.2018.

Summary

The petition challenges Rule 89(5) of the Central Goods and Services Tax Rules, 2017, along with certain notifications and a circular issued under the Central Goods and Services Act, 2017. The petitioner, a manufacturer of ink, claims refund of excess tax paid due to a difference in input and output tax rates. The matter is set for final disposal on 22.04.2018.