The HC held that the GST amount paid on an advance for a ...

GST on advance refundable if contract fails due to supplier non-performance.

January 17, 2025

Case Laws GST HC

The HC held that the GST amount paid on an advance for a contract that was later rescinded due to non-performance by the supplier must be refunded. The levy of tax is on the transaction; if the transaction fails, what is paid in advance needs to be refunded. The HC directed the appellant to refund the GST amount to the respondent-assessee within eight weeks. The appeal was dismissed.

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The HC held that the GST amount paid on an advance for a ...

GST on advance refundable if contract fails due to supplier non-performance.

January 17, 2025

Case Laws GST HC

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