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Issuance of revised Form-3 for re-examination is contrary to Section 128 of said scheme

December 6, 2022 882 Views 0 comment Print

ACNielsen Research Services Pvt. Ltd. Vs. Union of India (Bombay High Court) The petitioner had an appeal pending before the Hon’ble CESTAT. The petitioner has deposited a sum for the said appeal. The petitioner availed benefit of SVLDR Scheme. It filed SVLDRS Form 1. Form 3 was issued. It paid the directed sum in time. […]

GST refund cannot be rejected merely for Manual filing of refund application

January 13, 2022 3270 Views 0 comment Print

Ayana Pharma Limited Vs Union of India (Gujarat High Court) Section 54 of GST Act provides that any person claiming refund of any tax and interest, if any, paid on such tax or any amount paid by him, can make an application before the expiry of two years from the relevant date in any such […]

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