https://www.taxtmi.com/caselaws?id=406823 The appeals were disposed of with the conclusion that the appellant did not factually pay GST twice over as they had issued credit notes to negate the effect of the invoices/debit notes. The appellant failed to adjust the tax liability in the GST returns of the relevant months as required by Section 34 of the CGST Act, 2017, disqualifying them from claiming a refund under Section 54. The appellant's arguments were deemed irrelevant, and their refund claims were rejected. en-us Tue, 23 Mar 2021 00:00:00 +0530 Tue, 25 Mar 2025 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406823 The appeals were disposed of with the conclusion that the appellant did not factually pay GST twice over as they had issued credit notes to negate the effect of the invoices/debit notes. The appellant failed to adjust the tax liability in the GST returns of the relevant months as required by Section 34 of the CGST Act, 2017, disqualifying them from claiming a refund under Section 54. The appellant's arguments were deemed irrelevant, and their refund claims were rejected. Case-Laws GST Tue, 23 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406823