TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>State Authorities Directed to Process GST Refund Claim Promptly Considering Previous Orders and Entitlement Verification</h1> The HC disposed of the writ petition directing the State Authorities to promptly process the petitioner's GST refund claim after verifying the facts and ... Refund of GST - Inaction on the part of the respondents in not refunding the amount of GST collected from the petitioner in the course of the execution of the contract that was awarded to the petitioner - HELD THAT:- The writ petition as of now stands disposed of directing the State Authorities to immediately process the claim of the petitioner so far as refund of GST is concerned, after due verification of facts and also the entitlement part of the petitioner is concerned. Let an appropriate decision be taken keeping in view the earlier order of the State Government dated 10.10.2018 in this regard and all subsequent orders also passed in this regard by the State. The State Authorities shall also keep in mind the contention of the petitioner that in many of the similar cases, the govt. itself has refunded the GST. Petition disposed off. The petitioner contracted work awarded prior to the GST rollout (effective 01.07.2017) and alleges respondents' inaction in refunding GST collected during execution. The State issued a circular providing that contractors who paid GST on pre-GST contracts would have such amounts refunded upon producing certificates of GST payment. The State counsel accepted that, 'subject to verification of facts and also taking into consideration whether the claim of the petitioner falls within the circulars and orders,' the claim would be decided. The court directed the State Authorities to 'immediately process the claim of the petitioner so far as refund of GST is concerned, after due verification of facts and also the entitlement part of the petitioner,' keeping in view the Government order dated 10.10.2018 and subsequent orders and noting prior refunds in similar cases. An appropriate decision is to be taken 'within an outer limit of 90 days' from receipt of the order.
TaxTMI 
TaxTMI 
