Refund claim - rejection of refund claim without even dealing ...

GST

August 25, 2022

Refund claim - rejection of refund claim without even dealing with the request of the petitioner seeking extension of time - The extension of time had been granted by virtue of a Notification to cover all situations relating to the Covid-19 pandemic and the difficult circumstances arising therefrom. Even if the reply in the present case to the show cause notice had to be filed online, it goes without saying that certain documents/material had to be collected/collated for the purpose of filing a comprehensive reply. - The authorities were obligated to grant extension in time to the petitioner for submission of a reply to the show cause notice dated 23.04.2020 up to 30.06.2020 and thereafter to deal with the issue on merits - Petition allowed. - HC

View Source

← Previous Next →

Refund claim - rejection of refund claim without even dealing ...

GST

August 25, 2022

You may also like:

Refund of Service Tax paid - The rejection of refund claim without issuance of show cause notice cannot sustain

Period of limitation - rejection of refund claim of Education and Senior Higher Education cess paid on paper and paper board - Rejection of refund claim upheld - AT

Refund claim - payment of service under protest - Merely on requesting the Superintendent to refund the service tax, without even quantifying the same and without even...

Denial of Refund claim - Unjust enrichment - The Assistant Commissioner while dealing with the application for refund was not justified in sitting in judgment over the...

100% EOU - Refund claim - Rule 5 of CCR, 2004 - rejection of refund claims merely on the ground of nexus with the manufacture of the product is not legally tenable - AT

Refund of SAD - refund claims filed without requisite documents - Undisputedly the necessary documents which were required for filing this refund application were under...

Denial of refund claim - Pre mature refund claim - appellants are at liberty to file the refund claim even though the matter is still pending before the Apex Court - AT

Refund of cenvat credit - Period of limitation - Rule does not specify any time limit for claiming the refund of credit - rejection of refund is not sustainable - AT

Refund of SAD - rejection on the ground of time limitation - The issue of time limit for filing refund claim was subject matter of litigation before the Hon’ble High...

Goods and Services Tax, 2017 - Claims of GST Refunds –Disbursement of sanctioned amounts- Request of the CCST for issuing certain instructions to the Treasury .

Quick Updates: