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GST - Highlights / Catch Notes

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Refund of amount deposited wrongly - GST was deposited with ...


Court Grants Refund for GST Mistakenly Deposited Under Wrong Registration Number, Prevents Double Payment and Interest Penalty.

June 22, 2023

Case Laws     GST     HC

Refund of amount deposited wrongly - GST was deposited with different / wrong registration number (GSTIN) - It is a settled law that no one cannot be made to suffer for the fault of another. Since this deposit of GST was not reflected in the account of the petitioner, therefore, a show cause notice was issued and the petitioner had to pay the GST to the department with interest again in order to avoid the cancellation of GSTIN - Refund / return allowed - HC

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