https://www.taxtmi.com/caselaws?id=399921 The appeal filed by M/s Honda Motorcycle and Scooter India Private Limited seeking a GST refund of Rs. 78,54,790 for excess GST paid on canteen services was rejected. The Additional Commissioner (Appeals) determined that the appellant was ineligible for the refund as they had not directly paid the tax to the government, as required by Section 54 of the CGST Act, 2017. Despite arguments regarding the adequacy of the show cause notice, the decision was based on the appellant's failure to meet the statutory criteria for refund eligibility. The appeal was dismissed, upholding the rejection of the refund claim. en-us Tue, 15 Sep 2020 00:00:00 +0530 Thu, 20 Mar 2025 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399921 The appeal filed by M/s Honda Motorcycle and Scooter India Private Limited seeking a GST refund of Rs. 78,54,790 for excess GST paid on canteen services was rejected. The Additional Commissioner (Appeals) determined that the appellant was ineligible for the refund as they had not directly paid the tax to the government, as required by Section 54 of the CGST Act, 2017. Despite arguments regarding the adequacy of the show cause notice, the decision was based on the appellant's failure to meet the statutory criteria for refund eligibility. The appeal was dismissed, upholding the rejection of the refund claim. Case-Laws GST Tue, 15 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399921