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GST - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Refund of amount of tax deposited by the petitioner - Detention ...


Court Denies Tax Refund for Vehicle Detention; Refund Only Possible if Competent Authority's Order is Overturned.

January 18, 2023

Case Laws     GST     HC

Refund of amount of tax deposited by the petitioner - Detention of vehicle alongwith the goods - Once demand has been raised against the petitioner after passing of the order by the competent Authority, no question arises for refund of the amount unless the order is set aside - HC

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