Telangana HC Orders Review of GST Refund on Garnishee Recovery Before Appeal Period Ends

Phoenix Spaces (Guntur) Private Limited Vs Additional Commissioner of Central Tax (Telangana High Court) Telangana High Court Directs Consideration of Refund of Amount Recovered Through Garnishee Proceedings Before Expiry of GST Appeal Period   The Telangana High Court directed the GST authorities to consider the taxpayer’s refund application where the entire tax demand had been recovered through garnishee proceedings before the expiry of the statutory period available for filing a second appeal before the GST Appellate Tribunal (GSTAT). The Court observed that the amount recovered had alr...