This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Courts cannot create alternative GST Refund Mechanisms outside Section 54: SC
Case Law Details
- Case Name
- Union of India & Anr. Vs Torrent Power Ltd. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Union of India & Anr. Vs Torrent Power Ltd. (Supreme Court of India)
In recent case of UNION OF INDIA & ANR. Vs TORRENT POWER LTD. Supreme Court held that, court are not allowed to invent the new modality which is not contemplated by the provision of Law nor rules. Court directed to credit the amount refundable to Consumer Welfare Fund.
Background
Taxpayer (respondent) is a generator and distributor of power in the State of Gujarat. And collected from its consumers the amounts payable towards IGST on ocean freight (Notification No. 10/2017-Integrated Tax (Rate), dated ...
Author Info
