The petitioner's denial of refund of input tax credit debited as ...

Pre-Deposit Amount in VAT Returns Wrongfully Denied Refund, Commercial Tax Dept. Directed to Refund Within 30 Days.

October 30, 2024

Case Laws GST HC

The petitioner's denial of refund of input tax credit debited as a pre-deposit was challenged. The court held that the non-inclusion of freight and pumping charges collected by the petitioner from customers into the taxable value of Ready Mix Concrete (RMC) supplied cannot be grounds for denying refund. The pre-deposit amount debited in returns for the Assessment Years 2015-2016 under the Tamil Nadu Value Added Tax regime cannot be denied refund invoking a circular, as the substantial questions of law have been answered in favor of the petitioner. The Commercial Tax Department cannot deny refund after accepting pre-deposit through debit in VAT Returns and considering Revision Orders. u/s 142(6)(a) and (b) of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017, the pre-deposit amounts must be refunded. The impugned intimations invoking the circular and denying refund are quashed, and the respondents are directed to refund the amount to the petitioner within thirty days.

View Source

← Previous Next →

The petitioner's denial of refund of input tax credit debited as ...

Pre-Deposit Amount in VAT Returns Wrongfully Denied Refund, Commercial Tax Dept. Directed to Refund Within 30 Days.

October 30, 2024

Case Laws GST HC

You may also like:

Petitioner pre-deposited Rs. 6,25,000/- as condition for filing appeal u/s 51 of TNVAT Act against Assessment Order dated 21.10.2010. After revised Assessment Order on...

Refund of service tax - amount have been deposited by mistake - Form 26AS, VAT-41, copies of challans and copies of running bills prepared by the Housing Board showing...

Refund of Pre-deposit alongwith interest - Adjustment of pre-deposit with pending demand - A pre-deposit would become refundable the moment an Appellate Authority comes...

The case pertains to the interpretation of amended provisions of Sections 35F and 35FF of the Central Excise Act, 1944, regarding eligibility for interest on pre-deposit...

The case involved the issue of pre-deposit during the pendency of appeal, applicability of Section 11B and unjust enrichment, and eligibility for interest on refund of...

Service tax recovery from foreign government agencies for statutory fees/licenses - Petitioner's declaration under SVLDRS rejected - HC held pre-deposit amount during...

Refund claim of pre-deposit while appeal is pending - adjustment of amount was paid in lieu of pre deposit for filing the appeal before this Tribunal - Since the demand...

Refund of Service Tax amount - Once it has been held that there is no service then by any stretch ‘Point of Taxation Rules, 2011’ can’t be roped in - amount...

Entitlement of interest on pre-deposit - The interest on the pre-deposit refunded to the appellant is to be determined as pre amended Section 129EE of the Customs Act...

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...

Interpretation of statute - calculation of amount of pre-deposit u/s 18 of the SARFAESI Act - 50% of which amount the borrower is required to deposit as pre-deposit -...

Manner of payment of Pre-deposit amount before filing of appeal against demand of service tax - Admissibility of payment of pre-deposit using DRC-03 - The appellant...

Recovery of erroneous refund - amount paid by the appellant’s Chennai Unit towards the pre-deposit in connection with an appeal filed arising out of order in Tuticorin...

The High Court held that petitioners are entitled to pay 10% of the disputed GST amount as a pre-condition for filing an appeal by debiting the amount available in the...

The court held that the assessee was entitled to refund of Rs. 3,50,00,000/- deposited with the department, along with statutory interest and interest on refunds. The...

Quick Updates: