TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
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>Directed department to process and credit petitioner's excess input tax credit refund under Section 54 CGST Act</h1> <h3>Prem Polymers Versus Sales Tax Officer Class II/Avato, Ward 50, Zone 3 & Anr.</h3> HC directed the Department to process the petitioner's refund application for excess input tax credit and to credit the refund, finding the timelines ... Seeking processing of refund application filed by the Petitioner for the excess Input Tax Credit - applicability of timelines - HELD THAT:- Considering the nature of the timelines prescribed under Section 54 of the CGST Act, the Department is directed to process the refund and credit the same to the Petitioner. Petition disposed off. Petitioner Prem Polymers filed W.P.(C) 12255/2025 seeking processing of a refund claim filed in Form GST RFD-01 for Rs. 14,10,742/- representing 'excess Input Tax Credit (ITC)' accumulated due to the 'inverted tax structure' under Section 54 of the Central Goods and Service Tax Act, 2017. Petitioner alleged multiple communications to the Department (7 Sep 2024; 17 Sep 2024; 2 Dec 2024; 25 May 2025) without processing of the refund. The court directed relief based on the timelines in Section 54: 'The Department is directed to process the refund and credit the same to the Petitioner.' Further, 'The order on refund shall be passed within three weeks. Immediately, thereafter, the refund shall also be credited to the Petitioner, along with interest.' Petition disposed accordingly; exemption application for documents was allowed.
TaxTMI 
TaxTMI 
