GST Refund on Excess Tax Paid During Goods Detention: Madras HC Ruling

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

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