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GST Refund on Excess Tax Paid During Goods Detention: Madras HC Ruling
Case Law Details
- Case Name
- Chetna Steel Tubes Private Limited Vs Goods and Service Tax Network (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Chetna Steel Tubes Tax collected at the stage of detention can be claimed as GST refund if excess tax is paid in regular returns: Madras High CourtPrivate Limited Vs Goods and Service Tax Network (Madras High Court)
The Madras High Court, in the case of Chetna Steel Tubes Private Limited v. Goods and Service Tax Network, dismissed the petitions challenging a 2018 circular regarding tax liability under Section 129 of the CGST Act. The petitioner contended that paying tax at both the detention stage and in regular GST returns amounted to double taxation. The court observed that prior to Januar...
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