https://www.taxtmi.com/caselaws?id=766342 The HC allowed the petition and directed refund of GST paid on a reverse charge basis for holographic excise stickers, holding the stickers are goods (not services) and not part of a composite supply with grant of excise licence, the latter being exempt. The court ruled the supply of stickers cannot be taxed as a service, estoppel principles do not bar refund, and where tax was paid by mistake the petitioner is entitled to claim under the GST refund provisions. The tax authority was ordered to process and refund the claims under Section 54 and Rule 89 within three months. en-us Fri, 24 Jan 2025 00:00:00 +0530 Fri, 07 Nov 2025 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766342 The HC allowed the petition and directed refund of GST paid on a reverse charge basis for holographic excise stickers, holding the stickers are goods (not services) and not part of a composite supply with grant of excise licence, the latter being exempt. The court ruled the supply of stickers cannot be taxed as a service, estoppel principles do not bar refund, and where tax was paid by mistake the petitioner is entitled to claim under the GST refund provisions. The tax authority was ordered to process and refund the claims under Section 54 and Rule 89 within three months. Case-Laws GST Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766342