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GST - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Refund of the amount of tax deposited by him on the cancelled ...

GST

February 29, 2024

Refund of the amount of tax deposited by him on the cancelled (old) registration - inadvertent / bona fide error - The court concludes that the petitioner is entitled to the refund of tax mistakenly deposited under the cancelled registration number. It sets aside the orders rejecting the refund claim and directs the refund along with permissible interest within a specified timeframe.

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