https://www.taxtmi.com/caselaws?id=757690 Refundable amounts remaining after adjustment of the petitioner's tax liability could not be appropriated or treated as lapsed by the Government. The Madras HC held that, where a balance remained payable to the assessee, it had to be refunded in the manner required by Section 142(8)(b) of the Central Goods and Services Tax Act, 2017. The impugned appropriation was therefore unsustainable, and the respondent was directed to give effect to the refund by crediting the amount in the electronic cash register. en-us Tue, 13 Aug 2024 00:00:00 +0530 Sat, 31 Aug 2024 07:52:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757690 Refundable amounts remaining after adjustment of the petitioner's tax liability could not be appropriated or treated as lapsed by the Government. The Madras HC held that, where a balance remained payable to the assessee, it had to be refunded in the manner required by Section 142(8)(b) of the Central Goods and Services Tax Act, 2017. The impugned appropriation was therefore unsustainable, and the respondent was directed to give effect to the refund by crediting the amount in the electronic cash register. Case-Laws VAT and Sales Tax Tue, 13 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757690