This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Refund of Voluntary GST Deposit Cannot Be Rejected Due to Limitation: Gujarat HC
Case Law Details
- Case Name
- Messrs Aalidhra Texcraft Engineers & Anr. Vs Union of India & Ors. (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Messrs Aalidhra Texcraft Engineers & Anr. Vs Union of India & Ors. (Gujarat High Court)
Refund of voluntarily deposit of GST cannot be rejected on the ground of limitation but no interest eligible on such refund: Gujarat High Court
It was held that when the petitioner has deposited voluntarily the amount of Rs. 40,00,000/-, the same would not be covered by the provisions of Section 54 of the GST Act and the same is required to be refunded by the respondent authorities as the same could not have been rejected on the ground of limitation under Section 54(1) of the GST Act. However, the ...
