https://www.taxtmi.com/caselaws?id=450210 Bombay HC allowed petition for refund of tax deposited under cancelled GST registration. Petitioner's chartered accountant inadvertently filed return and deposited Rs. 1,22,220 under cancelled registration, while also filing proper return under valid registration for same amount. HC held tax deposited under invalid registration cannot be retained as it was not lawful deposit. Appellate authority wrongly rejected appeal on technical limitation grounds despite online filing within prescribed period. HC quashed orders dated 8th June 2022 and 27th February 2023, directing refund of Rs. 1,22,220 deposited under erroneous cancelled registration. en-us Tue, 20 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450210 Bombay HC allowed petition for refund of tax deposited under cancelled GST registration. Petitioner's chartered accountant inadvertently filed return and deposited Rs. 1,22,220 under cancelled registration, while also filing proper return under valid registration for same amount. HC held tax deposited under invalid registration cannot be retained as it was not lawful deposit. Appellate authority wrongly rejected appeal on technical limitation grounds despite online filing within prescribed period. HC quashed orders dated 8th June 2022 and 27th February 2023, directing refund of Rs. 1,22,220 deposited under erroneous cancelled registration. Case-Laws GST Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450210