Refund of amount illegally collected from the petitioner - ...

GST

November 2, 2021

Refund of amount illegally collected from the petitioner - Self-ascertainment under Section 74(5) of CGST Act - Amount paid under coercion - Right of Bona fide Tax Payer to be treated with dignity - The stand of the respondents is ambiguous as self-ascertainment is put forward only as defence to the assertion of the petitioner that the payment of amount has been made involuntarily - the contention of payment being made by way of self-ascertainment is liable to be rejected. - Lapse of time and lack of conclusion of investigation has only exacerbated the situation conferring upon the petitioners a right to seek for refund of the amount. - The refund applications at Annexure-'Q' are to be considered and suitable orders be passed - HC

View Source

← Previous Next →

Refund of amount illegally collected from the petitioner - ...

GST

November 2, 2021

You may also like:

Refund of the amounts paid during investigation - remittances made by the petitioner during investigation - self- ascertainment - Section 74(5) of GST Act - statement...

Method of accounting – the assessee had right to adopt the changed system of accounting and by changing the system of accounting from mercantile to cash was a bona fide change - AT

Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

Seeking refund the amount, which was recovered illegally from the petitioner - there is no bar on the taxpayers for voluntarily making the payments on the basis of...

Refund of wrongly paid CGST and SGST - Court directed to refund of CGST and SGST or consider the request for adjusting the amount towards IGST

Refund - amount which was paid during the course of investigation - It is the case of the petitioner that the amount was paid under coercion - There is no merits in this...

Winding up of company - Dues not paid - winding up petition is not a legitimate means of seeking to enforce payment of the debt which is bona fide disputed by the company - HC

Winding up petition - dishonoring of cheques - The defence of KRIL for not paying IFL the admitted liability is not bona fide. - HC

Refund of CENVAT credit of service tax paid on various input services - Rule 5 of CCR - mining activity amounts to manufacture and credit is eligible to be availed -...

Refund of duty paid in excess - Admitted tax or not - The Tribunal found that the amounts paid by the appellant were not part of self-assessment and were not reflected...

Quick Updates: