https://www.taxtmi.com/caselaws?id=791505 GST deducted on the sale of rejected wheat and paddy seeds was treated as refundable because the underlying tax liability was not disputed and the Corporation accepted that the amount had to be returned. The Court held that the department could not retain the sum indefinitely merely because refund applications had already been filed. It directed the Corporation to submit the refund application in the prescribed form, after which the tax department was to release the refund promptly and the Corporation was then to pass the amount to the petitioner. en-us Thu, 07 May 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791505 GST deducted on the sale of rejected wheat and paddy seeds was treated as refundable because the underlying tax liability was not disputed and the Corporation accepted that the amount had to be returned. The Court held that the department could not retain the sum indefinitely merely because refund applications had already been filed. It directed the Corporation to submit the refund application in the prescribed form, after which the tax department was to release the refund promptly and the Corporation was then to pass the amount to the petitioner. Case-Laws GST Thu, 07 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791505