Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Refund of amount deposited under a mistake - the period of ...

GST

September 27, 2023

Refund of amount deposited under a mistake - the period of limitation for applying for a refund as prescribed u/s 54 of the CGST Act, would not apply where GST is not chargeable and it is established an amount has been deposited under a mistake of law. - HC

View Source

 


 

You may also like:

  1. Refund - Amount deposited during proceedings before the Settlement Commission - Period of time limitation - In this case the amounts have not been appropriated and...

  2. Period of limitation for refund claim - Constitutional Validity of Rule 90(3) - The period of limitation thus falling between 15th March, 2020 to 2nd October, 2021 is...

  3. Refund of Service Tax - tax deposited on mistake of law - there is no reason to deny the refund claim on the ground of limitation inasmuch as the period of limitation...

  4. Refund of deposits - Requirement to issue SCN - Section 11AC (1)(d) of CEA - time limitation - the amount deposited by the appellant-assessee pursuant to audit letter,...

  5. Refund of Service tax paid by mistake - amount mistakenly paid was thus a deposit or not - refund rejected observing that the appellant were registered with the...

  6. Refund of service tax paid - payment of tax due to mistake in facts or of law - period of limitation - The law with respect to the deposits being made by the assessee...

  7. Refund of Additional Duty of Customs paid - to allow the limitation period to start from the date of payment of duty as prescribed under the amended notification, would...

  8. Refund claim of amount deposited during investigation - the appellant is entitled to refund with interest under Section 35 FF, for which no limitation is applicable. The...

  9. Refund of amount deposited under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - refund sought on the premise that the withdrawal of the appeal filed by the...

  10. Refund of Cess - zero-rated sales - relevant date - the recent Notification dated 05.07.2022, clearly postulates that in respect of period 1st March, 2020 to 28th...

  11. Seeking refund of deposit - the amount is deposit or duty? - refund of security deposit during provisional assessment - Since in view of the documentary evidence, it is...

  12. Refund of pre-deposit - period of limitation - limitation period would start not from the date of deposit but from the date of the decision by Commissioner (Appeals) - AT

  13. 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...

  14. Refund of accumulated input tax credit - relevant date for the purpose of considering the limitation u/s 54 - The High Court addressed this issue by directing the...

  15. Refund of service tax - amount have been deposited by mistake - Form 26AS, VAT-41, copies of challans and copies of running bills prepared by the Housing Board showing...

 

Quick Updates:Latest Updates