Refund of GST amount deposited during investigation - Search and ...

Case Laws GST

October 16, 2020

Refund of GST amount deposited during investigation - Search and seizure proceedings initiated by the 1st respondent against the petitioner under Section 67 of GST Act - Revenue Sharing - It would be too premature to comment upon the act of the respondents and cannot be said to be against the provisions of the statute or misuse, warranting interference under Article 226 of the Constitution of India. - HC

View Source

← Previous Next →

Refund of GST amount deposited during investigation - Search and ...

Case Laws GST

October 16, 2020

You may also like:

Refund of amount deposited during investigation proceedings - voluntary deposit or not - Recovery of wrongful input tax credit - The Court found that in the instant...

A Case of Coerced Input Tax Credit Reversal - GST recovery during search and seizure proceedings.

Refund of deposit - reversal of ITC - The amount was allegedly recovered from them during search proceedings - The High Court noted that the deposit in this case lacked...

Search and seizure - validity of proceeding initiated under Section 67 of the Act - if the said Panchanama is perused, it is evident that on the date of search itself,...

Proper officer - Jurisdiction of Initiate investigation proceedings by the Central GST and State GST authorities simultaneously - cross-empowerment - The Court found...

Refund - amount paid during the investigation is under protest - main thrust of the ld. A.R. is that the amount deposited by the appellants during the course of...

The High Court addressed the issue of parallel proceedings initiated by both State and Central GST Authorities against the petitioner for the same assessment years. For...

Search and seizure proceedings initiated u/s 132 - a diary that was found during the search were seized recordings of various transactions with abbreviations and amounts...

Denial of refund claim - Unjust enrichment - amount deposited during investigation - and amount of pre-deposit - Refund allowed - AT

Refund of duty paid during investigation - amount paid as pre-deposit or the amount paid during investigation cannot be considered as duty. For refund of such...

Refund of GST paid deposited by the Vendor on advance paid by the appellant since no supply was made - Return/refund of the entire advance amount - The High Court found...

SIB MANAGEMENT SYSTEM for search and seizure operations under GST

The High Court considered a challenge to a search and seizure order under the UPGST Act. The court found non-compliance with the mandatory provision of Section 67 as the...

Entitlement to Interest on the amount of deposit, pending litigation, from the date of deposit till the date of actual refund - such amount deposited during...

Refund of amount deposited as pre-deposit - It stands clear that appellant is entitled for refund of ₹ 15 Lakhs as were paid in cash by him at the time of the...

Quick Updates: