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GST - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Refund of GST - Refund was rejected on the ground that there is ...

GST

November 25, 2020

Refund of GST - Refund was rejected on the ground that there is no provision under GST Act and GST Rules for refund of excess payment of tax, if such payment is made through ITC - The Appellate Authority, in the instance case, was required to grant the petitioner an opportunity to explain its stand on GSTR-1 and GSTR-3B as also the Circulars - the impugned order militates against the principles of natural justice. - HC

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