Withholding of Provisional/ Final refund on the ground that ...

GST

February 23, 2021

Withholding of Provisional/ Final refund on the ground that investigation is pending - Part B of Form GST RFD07 is not a form for the purposes of communicating the decision; rather it is a form in which an order has to be passed keeping in view the requirement of section 54(11) of the Act read with Rule 92(2) of the Rules. - The order withholding the refund can be passed only if the prerequisites of recording of the opinion in terms of the aforesaid provision is found present in a particular case. - Matter remanded back to pass an order within 15 days - HC

View Source

← Previous Next →

Withholding of Provisional/ Final refund on the ground that ...

GST

February 23, 2021

You may also like:

Refund of IGST amount and duty drawback - In view of the fact that the applications for refund of IGST and duty drawback are still pending, it is directed that the...

Fully electronic refund process through FORM GST RFD-01 and single disbursement - CBIC clarifies various issues

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

CBEC releases draft Rules and Forms for GST refund and returns

Non-service of detailed SCN - Validity of Summary show cause in Form GST DRC-01 - The contents of the said Summary show cause in Form GST DRC-01, dated 20.12.2018, does...

Rejection of refund claim - finalization of provisional assessment or not - A provisional assessment will always remain as a provisional one. There is no shortcut as a...

Refund claim - provisional assessment not opted - It is settled that even though the assessee has not opted for provisional assessment but the duty was paid in excess...

Power to withhold refund in certain cases u/s 241A - merely because a notice has been issued under section 143(2), it is not a sufficient ground to withhold refund under...

Issuance of C declaration Forms - pending government dues - this Court upheld the power of the respondent to withhold the C Form declarations, as the respondent is...

Provisional attachment of Bank Accounts - On what basis, the Commissioner has decided to invoke Section 83 to go for a provisional attachment before which, whether the...

Provisional Release of detained goods alongwith Truck - Section 129 and 130 of the GST Act - As we are relegating the writapplicants to avail an alternative remedy of...

Set off and withholding of refunds in certain cases - It has been proposed to amend section 245 & 241A by integrating to set off refunds against tax remaining payable....

Entitlement for issuance of C-Forms post the introduction of G.S.T. regime for natural gas - The High court extensively reviewed the applicability of C-Forms in the...

Withholding of refund u/s 241A - It is settled law that the refund due to the Petitioner is liable to be released at the time of issuance of the intimation/order under...

Levy of GST - marine engines pertaining to HS code 8407 and its spare parts - engine forms a part of fishing vessel or not - Applicability of GST rate 5% on marine...

Quick Updates: