Top Posts Tagged with #itc refund

Retrospective cancellation of GST registration quashed as the taxpayer’s business continuity was established; refund of accumulated ITC directed to be reconsidered.

Case Summary – Ajay Kumar Jindal Prop. of M/s A.S. Fastener v. Superintendent, Ward 71, CGST, Delhi & Ors. Delhi High Court • W.P.(C) 258/2023 • Judgment dated: 23.03.2023Category: Cancellation of GST Registration & Refund of ITCRelevant Provisions: Sections 29(2), 54, 25(3), CGST Act, 2017 Facts of the Case (Paras 1–23) The petitioner, a sole proprietor engaged in manufacturing zipper…

#Delhi High Court #GST Litigation #GST Registration Cancellation #Inverted Duty Structure #ITC Refund #Section 29

•18+ Adults Only

Watch Anya Live on Cam

Anya is live and ready to show you everything. Watch her strip, dance, and perform exclusive shows just for you. Interact in real-time and make your fantasies come true.

✓ Live Streaming✓ Interactive Chat✓ Private Shows✓ HD Quality✓ Free Actions

Free to watch • No registration required • HD streaming

Refund rejection orders quashed as the authorities ignored mandatory exclusion of COVID-19 limitation period under Notification No. 13/2022-CT and failed to examine the assessee's plea for condonation of delay.

M/s M.R. Overseas v. Union of India & Ors., High Court of Delhi, W.P.(C) 7133/2023 — Refund rejection orders set aside as authorities failed to consider limitation exclusion under COVID-19 notification Court: High Court of DelhiPetition No.: W.P.(C) 7133/2023 & CM Appl. 27802/2023Date of Judgment: 24.05.2023Category: Refund – Zero-Rated Supply (SEZ) – Limitation – Condonation of DelayRelevant…

#COVID-19 Extension #Delhi High Court #GST Refund #ITC Refund #limitation exclusion #Notification 13/2022-CT #Section 54 #SEZ Supplies #Zero Rated

Refund rejection quashed as limitation was mandatorily extendable in light of COVID-19 exclusion period and Notification No. 13/2022-CT

Case Summary: Mahalaxmi Exports v. Commissioner of Delhi GST Delhi High Court | W.P.(C) 12697/2023 | Category: Refund – Limitation | Date of Judgment: 26 September 2023Relevant Provisions: Section 54(1) CGST Act; Notification No. 13/2022-CT dated 05.07.2022; Suo Motu W.P.(C) No. 3/2020 (SC extension of limitation) Facts (Paras 5–12) The petitioner, Mahalaxmi Exports, challenged the orders dated…

#COVID-19 Extension #Delhi High Court #GST Refund #ITC Refund #Limitation under Section 54 #Notification 13/2022-CT #Supreme Court Extension of Limitation #zero-rated supplies

Refund delay directed to be resolved as High Court mandates decision within four weeks under Section 54 of CGST Act

Case Title: IHS Global Private Limited v. Union of India and othersCourt: High Court of Punjab and Haryana, ChandigarhPetition No.: CWP-6505-2025Category: Refund of Input Tax Credit (Export of Services)Date of Judgment: 17.03.2025Relevant Provisions: Section 54 of the CGST Act, 2017; Rule 89 of the CGST Rules, 2017 Facts (Paras 1–2): The petitioner, IHS Global Private Limited, an exporter of…

#Export of Services #GST Refund #ITC Refund #Punjab and Haryana High Court #Refund delay #Section 54 CGST Act

Refund rejection quashed as High Court held limitation must be computed from the original filing date and not from re-submission after deficiency correction

Case: M/s. Gillette Diversified Operations Pvt. Ltd. v. Joint Commissioner of GST & Central Excise (Appeals-II), Chennai & Ors.Court: Madras High CourtPetition Nos.: W.P. Nos. 6524, 6527, 6531, 6537 & 6541 of 2022Date of Judgment: 05 February 2025Category of Dispute: Refund of Unutilized Input Tax Credit (ITC) on Zero-Rated ExportsRelevant Provisions: Section 54 of the CGST Act, 2017; Section…

#Circular 125/44/2019 #GST Refund #ITC Refund #limitation for refund #Madras High Court #Rule 90(3)#Section 54 CGST Act #zero-rated supplies

•18+ Adults Only

Watch Anya Live on Cam

Anya is live and ready to show you everything. Watch her strip, dance, and perform exclusive shows just for you. Interact in real-time and make your fantasies come true.

✓ Live Streaming✓ Interactive Chat✓ Private Shows✓ HD Quality✓ Free Actions

Free to watch • No registration required • HD streaming

Refund rejection under inverted duty structure quashed as court held restriction applied prospectively and circular creating artificial classification was ultra vires

Case Summary Case Title: M/s Kush Proteins Pvt. Ltd. v. Union of India & Ors.Court: High Court of Gujarat at AhmedabadPetition No.: R/Special Civil Application No. 5747 of 2025Judgment Date: 18 July 2025Category of Dispute: Refund of Input Tax Credit (ITC) – Inverted Duty StructureRelevant Sections/Rules: Section 54(1), Section 54(3), Section 73, Section 107, Section 108 of CGST Act, Rule 89(5)…

#Circular 181/2022 #GST Refund #Gujarat High Court #Inverted Duty Structure #ITC Refund #Notification 9/2022 #Section 54 CGST Act

Refund claim allowed to be refiled as deficiencies were disclosed only in court and not through proper portal communication

Case Details Case Title: Abhishek Ramisetty v. Commissioner of Central Goods and Services Tax, Howrah CGST & CX Commissionerate & Anr. Court: Calcutta High Court Petition No.: W.P.A. 19890 of 2024 Date of Judgment: 03.10.2024 Category of Dispute: Refund of Input Tax Credit (ITC) Relevant Sections: Section 54(3) CGST/WBGST Act, 2017; Rule 89(2)(h), Rule 89(5), Rule 90(3) of CGST…

#Calcutta High Court #GST portal deficiencies #GST Refund #ITC Refund #Rule 90(3)#Section 54 CGST

Retrospective cancellation of GST registration quashed as the taxpayer’s business continuity was established; refund of accumulated ITC directed to be reconsidered.

#Delhi High Court #GST Litigation #GST Registration Cancellation #Inverted Duty Structure #ITC Refund #Section 29

•18+ Adults Only

Watch Anya Live on Cam

Anya is live and ready to show you everything. Watch her strip, dance, and perform exclusive shows just for you. Interact in real-time and make your fantasies come true.

✓ Live Streaming✓ Interactive Chat✓ Private Shows✓ HD Quality✓ Free Actions

Free to watch • No registration required • HD streaming

#COVID-19 Extension #Delhi High Court #GST Refund #ITC Refund #limitation exclusion #Notification 13/2022-CT #Section 54 #SEZ Supplies #Zero Rated

Refund rejection quashed as limitation was mandatorily extendable in light of COVID-19 exclusion period and Notification No. 13/2022-CT

#COVID-19 Extension #Delhi High Court #GST Refund #ITC Refund #Limitation under Section 54 #Notification 13/2022-CT #Supreme Court Extension of Limitation #zero-rated supplies

Refund delay directed to be resolved as High Court mandates decision within four weeks under Section 54 of CGST Act

#Export of Services #GST Refund #ITC Refund #Punjab and Haryana High Court #Refund delay #Section 54 CGST Act

Refund rejection quashed as High Court held limitation must be computed from the original filing date and not from re-submission after deficiency correction

#Circular 125/44/2019 #GST Refund #ITC Refund #limitation for refund #Madras High Court #Rule 90(3)#Section 54 CGST Act #zero-rated supplies

•18+ Adults Only

Watch Anya Live on Cam

Anya is live and ready to show you everything. Watch her strip, dance, and perform exclusive shows just for you. Interact in real-time and make your fantasies come true.

✓ Live Streaming✓ Interactive Chat✓ Private Shows✓ HD Quality✓ Free Actions

Free to watch • No registration required • HD streaming

Refund rejection under inverted duty structure quashed as court held restriction applied prospectively and circular creating artificial classification was ultra vires

#Circular 181/2022 #GST Refund #Gujarat High Court #Inverted Duty Structure #ITC Refund #Notification 9/2022 #Section 54 CGST Act

Refund claim allowed to be refiled as deficiencies were disclosed only in court and not through proper portal communication

#Calcutta High Court #GST portal deficiencies #GST Refund #ITC Refund #Rule 90(3)#Section 54 CGST

Trending Tags

Last Seen Tags

#itc refund

Trending Tags

Last Seen Tags

#itc refund