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P&H HC allows GST Appeal Due to Incorrect Limitation Calculation
Case Law Details
- Case Name
- Laxmi Metal And Machines Vs Union of India And Others (Punjab and Haryana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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Laxmi Metal And Machines Vs Union of India And Others (Punjab and Haryana High Court)
The Punjab and Haryana High Court heard a writ petition challenging the orders passed under the Goods and Services Tax Act, 2017 (GST Act) regarding a refund claim. The petitioner, a partnership firm engaged in trading used imported machinery and registered under the GST Act, sought to set aside the order-in-original dated 24.01.2024 and the order-in-appeal dated 19.06.2025. The refund claim concerned payment of IGST on ocean freight under the reverse charge mechanism (RCM), which had been...
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