Refund of advance entry tax: voluntary deposits refundable after verification, no interest, claim with detailed breakup required. Refunds are available for legitimate balances of voluntarily deposited advance entry tax where no liability remains after transition to the J&K GST framework; claimants must apply within one month to the officer in charge with a detailed breakup of deposits, utilizations and balance, and the officer in charge will verify records and determine refunds without interest, following procedures as under the former Entry Tax on Goods Act, 2000.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund of advance entry tax: voluntary deposits refundable after verification, no interest, claim with detailed breakup required.
Refunds are available for legitimate balances of voluntarily deposited advance entry tax where no liability remains after transition to the J&K GST framework; claimants must apply within one month to the officer in charge with a detailed breakup of deposits, utilizations and balance, and the officer in charge will verify records and determine refunds without interest, following procedures as under the former Entry Tax on Goods Act, 2000.
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