AP HC Remands GST TDS Refund Case for Reconsideration

Shapoorji Pallonji And Company Private Limited Vs Union Of India and Others (Andhra Pradesh High Court) The petitioner undertakes construction of infrastructure projects. It carried out works for State Government. The Government deducted TDS under section 51 of the CGST Act. The said amount was credited to the electronic cash ledger. The petitioner sought refund of Rs.5 crores lying in balance in cash ledger. The same was rejected on the ground of unjust enrichment. It was upheld in appeal. Hence, petition before the High Court. The petitioner submitted that principle of unjust enrichment do...