2021 (9) TMI 614 - HC - GST

Validity of setting off of part of the GST refund will be set off against future demand - Section 142 (8) (b) of the Central Goods and Services Tax Act 2017 - application for cash refund can be made - HELD THAT - It is deemed appropriate that the petitioner first move an application for cash refund before the Authorities so that the same can be decided in accordance with law. Petition disposed off.

Summary

The High Court of Punjab & Haryana directed the petitioner to first apply for cash refund under Section 142 (8) (b) of the CGST Act 2017 before seeking relief in court. The order for setting off part of GST refund against future demand was deemed appropriate. The writ petition was disposed of.