The petitioner's application for GST refund, filed on ...

Contradictory stance by tax authorities on GST refund application leads to adverse inference.

Case Laws GST

September 28, 2024

The petitioner's application for GST refund, filed on 08.09.2020, was within the two-year limitation period prescribed u/s 54 of the CGST Act, 2017. The respondents initially treated this application as timely but later rejected a subsequent application dated 28.03.2020 as time-barred, despite it being a continuation of the original timely filed application. The respondents failed to justify their contradictory stance and provide cogent reasons for rejecting the claim. Their evasive objections and failure to address the original timely filed application led the Court to draw an adverse inference. Consequently, the deficiency memo issued by the Assistant Commissioner rejecting the refund claim was quashed, and the petition was allowed.

View Source

← Previous Next →

The petitioner's application for GST refund, filed on ...

Contradictory stance by tax authorities on GST refund application leads to adverse inference.

Case Laws GST

September 28, 2024

You may also like:

Refund claim - Once an application of refund has been filed before the refund sanctioning authority, the said authority is duty bound to decide the refund application...

Circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) u/s 55 of CGST Act. CSD can...

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...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Rejection of the refund application - rejection on the ground of time limitation - Defective refund application - The High Court held that, even assuming that the...

Refund of accumulated input tax credit - relevant date for the purpose of considering the limitation u/s 54 - The High Court addressed this issue by directing the...

Detailed process outlined for Canteen Store Department (CSD) to file refund application FORM GST RFD-10A on GST portal for refund of tax paid on inward supply of goods....

The petitioner filed a refund application within the two-year limitation period for the year 2017-2018 on 17.09.2018, and subsequently filed a fresh refund application...

Refund of Customs Duty paid - Assessment of Bill of Entry not challenged - No application would lie for refund of any duty from such self-assessment since the refund...

Refund of Service Tax - time limitation - Exercise of power u/s 142(3) of GST Act for refund of service tax - The case involves the rejection of a refund claim by the...

Instructions for back office processing of online GST Refund applications - SGST

Application for Refund - FORM-GST-RFD-01 as amended

Refund claim - time limitation - validity of refund only to the service provider and not to the party being the service recipient - The appellants for the processing of...

Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

Quick Updates: