2024 (4) TMI 998

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....r the Petitioner: Mr. Sunil Agarwal, Mr. Shivansh B. Pandya, Mr. Utkarsh Tiwari, Mr. Ashutosh Mohan Rastogi and Mr. Dhruv Seth, Advocates. For the Respondents: Mr. Arnav Kumar, Senior Standing Counsel with Ms. Aranya Sahay, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order in appeal dated 15.09.2023, whereby the appeal filed by the petitioner impugning order-in-or....

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.... (SGST). 5. Petitioner subsequently realized this mistake and corrected the error and deposited the correct CGST and SGST amount thereby leading to a double deposit of tax, once under the head of IGST and second cumulatively under the head of CGST and SGST. 6. Petitioner thereafter filed an application seeking refund on 11.05.2020, however, by order-in-original dated 28.11.2022, the said applica....

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....sued the clarification in respect of application seeking refund of tax. Reference has been made to Section 77 of the Act wherein tax wrongly collected and paid to the Central Government and the State Government is sought to be claimed. The circular seeks to put to rest the confusion that had arisen with regard to the interpretation of "Relevant Date" i.e. as to whether the Relevant Date would be t....

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....d have filed an application before expiry of two years from the date of payment of tax under the correct head i.e. before expiry of two years from 19.08.2019. However, the circular further clarifies that in cases where payment was made under the correct head prior to issuance of the circular, a further period of two years would be available from the date of circular, which implies that any applica....