https://www.taxtmi.com/caselaws?id=763988 HC allowed the petition and quashed the order rejecting a refund claim, holding that a voluntarily deposited mistaken payment of Rs. 40,00,000 from the electronic cash ledger must be refunded. The court found the payment was a self-assessment not required under the relevant notification and therefore not barred by the limitation provision of Section 54(1) of the CGST Act. The respondents are directed to refund the amount, but no interest is payable on the sum since it was deposited voluntarily by mistake. en-us Thu, 12 Dec 2024 00:00:00 +0530 Tue, 11 Nov 2025 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763988 HC allowed the petition and quashed the order rejecting a refund claim, holding that a voluntarily deposited mistaken payment of Rs. 40,00,000 from the electronic cash ledger must be refunded. The court found the payment was a self-assessment not required under the relevant notification and therefore not barred by the limitation provision of Section 54(1) of the CGST Act. The respondents are directed to refund the amount, but no interest is payable on the sum since it was deposited voluntarily by mistake. Case-Laws GST Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763988