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HC ruled in favor of petitioner, finding the rejection of ...


Tax Refund Victory: Petitioner Wins Challenge Against Rejected Budgetary Support Claims Under Notification 05.10.2017

April 9, 2025

Case Laws     GST     HC

HC ruled in favor of petitioner, finding the rejection of budgetary support refund claims invalid. The court held that the calculation of 58% central tax and 29% IGST paid through cash ledger was correctly applied. The respondent's rejection of Rs. 31,456/- for July-September 2021 and Rs. 69,684/- for January-March 2022 quarters was deemed contrary to the notification dated 05.10.2017. The court directed respondent to release the inadmissible amounts, effectively granting the petitioner's refund claims in full.

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