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Home Highlights January 2025 Year 2025 This

HC determined petitioner entitled to refund of Rs.33,69,271 paid ...


Taxpayer Wins Rs.33.69 Lakh GST Refund Case Under Section 128A After Department Confirms PLA Account Credit Adjustment

January 31, 2025

Case Laws     GST     HC

HC determined petitioner entitled to refund of Rs.33,69,271 paid under CGST Act following Section 128A implementation. Department confirmed adjustment of amount through PLA account credit against returns filed on 31.10.2017. Court granted liberty to petitioner to file refund application for deposited amount. Department acknowledged compliance with previous court queries from 17.12.2024 order, particularly paragraphs 5 and 6. Writ petition concluded with directive for processing refund as per statutory provisions under CGST framework.

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