Refund claim - Review of finalized assessment order - ...

Dealer Wins Refund Claim Despite 'C' Form Cancellation; Finalized CST Assessment Order Stands Unreviewed Due to TIN Migration to GST.

July 16, 2019

Case Laws VAT and Sales Tax HC

Refund claim - Review of finalized assessment order - cancellation of ‘C’ form - TIN No.of dealer issued form is not working because it has migrated in GST - once the C form was validly issued and verified by the AVATO while passing the original order then notwithstanding its subsequent cancellation, the assessment order finalised under the CST Act cannot be reviewed - directed to grant refund

View Source

← Previous Next →

Refund claim - Review of finalized assessment order - ...

Dealer Wins Refund Claim Despite 'C' Form Cancellation; Finalized CST Assessment Order Stands Unreviewed Due to TIN Migration to GST.

July 16, 2019

Case Laws VAT and Sales Tax HC

You may also like:

Central sale - Cancellation of 'C' Forms - If the selling dealer has after making a diligent enquiry confirmed that on the date of the sale the purchasing dealer held a...

Refund claim - time limitation - Service tax was paid on advance received - later the order was cancelled - The relevant date for filing the refund claim is the...

Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

Provisional Assessment - Refund Claim - Claim of interest - rejection of refund claim on the ground that the appellant did not challenge the order finalizing the...

CENVAT Credit - second stage dealer or third stage dealer - goods procured through consignment agent (against F form under CST) of the second stage dealer cannot be...

Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant...

Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

This Court directed the respondents to process the petitioner's refund claims and grant a refund of the excess tax amount collected from the petitioner and deposited by...

Refund of ITC - forcing an option to the assessee - It is clear from the narrative thus far that the dealer has two options i.e., refund or carrying forward the ITC to...

Refund claim - Export of goods - refund claims have to be filed shipping bill-wise or not - a conjoint reading of the Notification and the Form A-1 appended to the...

Detailed process outlined for Canteen Store Department (CSD) to file refund application FORM GST RFD-10A on GST portal for refund of tax paid on inward supply of goods....

Claim of Refund - Post GST, on demand, appellant paid service tax under reverse charge basis and claim refund as the same is eligible as Input Tax Credit under the...

Refund of excess collection of tax - payment of tax at higher rate, in the absence of Form ‘C - Price / rate is inclusive of tax - the rate of CST applicable for the...

If a dealer is dealing in goods falling within the ambit of the GST Act as well as the CST Act, it is always permissible for him to hold separate registrations under...

Quick Updates: