Exporter Can't Be Denied Interest On Refund U/S 56 Of CGST Act For Period Of Delay Attributable To Revenue Dept: Bombay High Court
4 months, 1 week ago

Exporter Can't Be Denied Interest On Refund U/S 56 Of CGST Act For Period Of Delay Attributable To Revenue Dept: Bombay High Court

Live Law  

The Bombay High Court recently clarified that an exporter is entitled to interest u/s 56 of the CGST Act for the period starting from the expiry of 60 days from the date of filing the shipping bill up to the date of grant of refund, although during the interregnum, the exporter's name was red flagged on the Customs' portal. The High Court held so while considering the prayer for interest on delayed payment of refund of tax as per Section 56 of the CGST Act, 2017. Facts of the case: The Petitioner/ Assessee, an exporter and supplier of Ethyl Alcohol Liquid Packaging Film & Iodized salt, used to pay Integrated Goods and Services Tax on export of the goods, and in return, claims the refund of same based on shipping bills as per the provisions of Section 16 of IGST Act r/w Section 54 of CGST Act. However, contending that the investigation in cases of “names red flagged” is to be completed within 30 days, the petitioner claimed for interest on delayed refund after excluding the said period of 30 days.

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History of this topic

Notification Cannot Be Given Retrospective Effect To Deny Refund On Unutilised ITC Claimed Within Limitation Period: Madras HC Allows Gillette's Plea
6 days, 5 hours ago

Notification Cannot Be Given Retrospective Effect To Deny Refund On Unutilised ITC Claimed Within Limitation Period: Madras HC Allows Gillette's Plea

Live Law  

Finding that the refund claim was filed within two years from the “relevant date” as defined in Explanation 2 to Section 54 of CGST Act, the Madras High Court recently clarified that a refund claim cannot be denied on the basis of retrospective operation of the Proviso to Rule 90 pf the CGST Rules. “As per Sub-Clause 3 to Section …

Dept Cannot Consider Refund Claim Unless It Specifies Which Notification And Provision It Has Been Sought Under: CESTAT
Trending News
1 month, 2 weeks ago

Dept Cannot Consider Refund Claim Unless It Specifies Which Notification And Provision It Has Been Sought Under: CESTAT

Live Law  

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the department cannot consider a refund claim unless it is specified under which notification and provision the same has been sought. The Bench of Somesh Arora has observed that, “The lapse of non-filing of refund under proper notification separately for June 2013 cannot be termed as …

Refund Rejection Order Passed Without Hearing Opportunity Violates Rule 92(3) Of CGST Rules, Principles Of Natural Justice: Bombay High Court
4 months, 1 week ago

Refund Rejection Order Passed Without Hearing Opportunity Violates Rule 92(3) Of CGST Rules, Principles Of Natural Justice: Bombay High Court

Live Law  

The Bombay High Court stated that refund rejection order passed without hearing opportunity violates rule 92 of CGST Rules, 2017 and principles of natural justice. The Bench of Justices M. S. Sonak and Jitendra Jain observed that “……in any event, proviso to Rule 92 of the CGST Rules, 2017, contemplates reasonable opportunity to be heard, implying that such hearing should …

Delhi High Court Directs GST Dept. To Pay 6% Interest For Delayed IGST Refund
1 year ago

Delhi High Court Directs GST Dept. To Pay 6% Interest For Delayed IGST Refund

Live Law  

The Delhi High Court has directed the GST department to pay 6% interest on delayed IGST refund.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that Section 56 of the CGST/DGST Act deals with the interest on delayed refunds. The Delhi High Court has directed the GST department to pay 6% interest on delayed IGST refund. It …

Delhi High Court Directs Dept. To Consider ITC Refund In Light Of CBIC Circular Extending Benefit Of Exclusion Period
1 year, 1 month ago

Delhi High Court Directs Dept. To Consider ITC Refund In Light Of CBIC Circular Extending Benefit Of Exclusion Period

Live Law  

The Delhi High Court has directed the department to consider refunding the input tax credit in light of the circular issued by the Central Board of Indirect Taxes and Customs extending the benefit of the exclusion period.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that the benefit of exclusion of the period from March 1, 2020, …

IGST Refund Claim May Be Made Before Expiry Of 2 Years From Date Of Export Of Goods: Madras High Court
1 year, 1 month ago

IGST Refund Claim May Be Made Before Expiry Of 2 Years From Date Of Export Of Goods: Madras High Court

Live Law  

The Madras High Court has held that an IGST refund claim may be made before the expiry of two years from the relevant date. The bench of Justice Senthilkumar Ramamoorthy has observed that since the refund claim pertains to exports made between July 2017 and November 2017 and the refund application was filed on January 9, 2019, it is clear …

GST ITC Refund Can't Be Rejected Merely On Ground Of Non-Supply Of Authenticated Document: Delhi High Court
1 year, 2 months ago

GST ITC Refund Can't Be Rejected Merely On Ground Of Non-Supply Of Authenticated Document: Delhi High Court

Live Law  

The Delhi High Court has held that an input tax credit refund cannot be rejected merely on the grounds of the non-supply of authenticated documents.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that the petitioner had uploaded documents; however, the system did not register the documents that were uploaded by the petitioner. The Delhi High Court …

Delhi High Court Limits Adjustment Of Tax Refunds Against Disputed Demands At 20%
1 year, 6 months ago

Delhi High Court Limits Adjustment Of Tax Refunds Against Disputed Demands At 20%

Live Law  

The Delhi High Court has limited the adjustment of tax refunds against disputed demands to 20%.The bench of Justice Rajiv Shakdher and Justice Girish Kathpalia has observed that the action of the AO in adjusting the refund due to the petitioner/assessee for AY 2022–23 against the disputed demands for AYs 2011–12, 2012–13, and 2014–15 was not only hasty but was …

Delhi High Court Directs Adjudicating Authority To Process Blackberry’s Claim Of Interest Under Section 11BB Of The Excise Act
1 year, 7 months ago

Delhi High Court Directs Adjudicating Authority To Process Blackberry’s Claim Of Interest Under Section 11BB Of The Excise Act

Live Law  

The Delhi High Court has directed the adjudicating authority to process Blackberry’s claim of interest under Section 11BB of the Excise Act.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that there is no cavill that the petitioner would be entitled to interest in terms of Section 11BB of the Excise Act from the date immediately after …

Gujarat High Court Orders Refund Of IGST With Interest In An Inadvertent Tax Payment Case
1 year, 7 months ago

Gujarat High Court Orders Refund Of IGST With Interest In An Inadvertent Tax Payment Case

Live Law  

The Gujarat High Court has directed the refund of the Integrated Goods and Service Tax amount, along with applicable interest, to a petitioner who inadvertently paid IGST at a higher rate than the concessional rate applicable.The petitioner, Tagros Chemicals India Pvt. The Gujarat High Court has directed the refund of the Integrated Goods and Service Tax amount, along with applicable …

No Order On Merits Can Be Passed If Appeal Is Defective For Non-Production Of Certified Copy: Bombay High Court
1 year, 7 months ago

No Order On Merits Can Be Passed If Appeal Is Defective For Non-Production Of Certified Copy: Bombay High Court

Live Law  

The Bombay High Court has held that if the appeal is defective for non-production of a certified copy, failure to deposit, or incorrect signatures, no order on merits can be passed. The appellate authority erred in law in passing an order on the merits.The bench of Justice G. S. Kulkarni and Justice Jitendra Jain has observed that the Commissioner, having …

State GST Dept. Doesn’t Have Jurisdiction To Retain Amount Of Tax On Export Transactions: Bombay High Court
1 year, 8 months ago

State GST Dept. Doesn’t Have Jurisdiction To Retain Amount Of Tax On Export Transactions: Bombay High Court

Live Law  

The Bombay High Court has held that CGST/MGST authorities would not have jurisdiction to retain the amount of tax on export transactions.The bench of Justice G. S. Kulkarni and Justice Jitendra S. Jain has directed the state government to transfer the amount to the Central Government.The petitioner was required to deposit tax on the export transaction in question with the …

Bombay High Court Allows IGST Refund On Zero Rated Supply Along With 7% Interest
1 year, 8 months ago

Bombay High Court Allows IGST Refund On Zero Rated Supply Along With 7% Interest

Live Law  

The Bombay High Court has allowed the refund of IGST on zero-rated supply along with 7% interest.The bench of Justice G.S. The Bombay High Court has allowed the refund of IGST on zero-rated supply along with 7% interest. Kulkarni and Justice Jitendra Jain has observed that the petitioner was entitled to a refund of the IGST paid on the exports …

Interest On Delayed Service Tax Refund Payable On Expiry Of 3 Months From Application: CESTAT
1 year, 9 months ago

Interest On Delayed Service Tax Refund Payable On Expiry Of 3 Months From Application: CESTAT

Live Law  

The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that interest on delayed service tax refunds is payable on the expiration of 3 months from the date of application.The bench of S. S. Garg has observed that under Section 11BB of the Act, interest is payable after the expiration of 3 months from the date …

Applications For Refund Of ITC Cannot Be Denied On Mere Suspicion: Delhi High Court
2 years ago

Applications For Refund Of ITC Cannot Be Denied On Mere Suspicion: Delhi High Court

Live Law  

The Delhi High Court has held that applications for refund of Input Tax Credit cannot be rejected merely on suspicion and without any cogent material. The department did not process the refund application since the supplier who had supplied goods to the petitioner had allegedly received fake invoices to claim false ITC refunds. The supplier's ITC refund was also blocked …

Who Is The Proper Authority To Decide IGST Refund? Bombay High Court Directs The Dept. To Decide
2 years ago

Who Is The Proper Authority To Decide IGST Refund? Bombay High Court Directs The Dept. To Decide

Live Law  

The Bombay High Court has directed the department to decide who has the proper authority to decide on an IGST refund.The division bench of Justice Nitin Jamdar and Justice Abhay Ahuja has noted that the customs authorities claimed that the GST authority is the proper officer for processing refund claims, whereas the GST authorities claim that it is the customs …

CESTAT Allows Interest On Custom Duty Refund From Deposit Date To Refund Date
2 years, 6 months ago

CESTAT Allows Interest On Custom Duty Refund From Deposit Date To Refund Date

Live Law  

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal has allowed the 12% interest on custom duty refund from the deposit date to the refund date. The bench of Anil Choudhary has observed that the amount of deposit made during investigation or audit becomes pre-deposit ipso facto upon contest of the dispute or filing of the appeal, and …

Gujarat High Court Directs Dept. To Refund IGST On Ocean Freight Along With The Interest
2 years, 9 months ago

Gujarat High Court Directs Dept. To Refund IGST On Ocean Freight Along With The Interest

Live Law  

The Gujarat High Court bench of Justice A.J. The applicants/petitioners have sought the direction to the respondents/department to grant a refund of the amount of IGST already paid by the applicants pursuant to Entry No.10 of Notification No.10/2017-IGST dated 28.6.2017 with appropriate interest on the refund. The applicant has challenged the vires of Entry No.10 of Notification No.10/2017-IGST dated 28.6.2017 …

No Excuse For Not Paying GST In Time From Its Electronic Cash Register: Madras High Court Upholds Interest Demand
2 years, 10 months ago

No Excuse For Not Paying GST In Time From Its Electronic Cash Register: Madras High Court Upholds Interest Demand

Live Law  

The Madras High Court bench of Justice C. Saravanan held that the taxpayer is liable to pay interest if there is a belated payment of tax declared in the returns filed. The question was whether the recovery under the proposed notice pursuant to an earlier order of the Court would fall under the purview of Section 50 of the CGST …

Monthly Digest Of Tax Cases- April 2022
2 years, 10 months ago

Monthly Digest Of Tax Cases- April 2022

Live Law  

Indirect Taxes Supreme Court 1.Plea In Supreme Court Challenges The Constitutional Validity Of Levy Of GST On Lease/ Rent Payments Case Title: Myrayash Hotels Pvt. 2.Show Cause Notice Completely Deficient In Material Particulars: Delhi High Court Quashes GST Registration Cancellation Order Case Title: Fada Trading Private Limited Versus Commissioner Goods and Service Tax Citation: 2022 LiveLaw 328 The Delhi High …

Weekly Digest Of Tax Cases: April 10 To April 17, 2022
2 years, 11 months ago

Weekly Digest Of Tax Cases: April 10 To April 17, 2022

Live Law  

High Court Delhi High Court Case Title: Commissioner of Income Tax Delhi versus Hamdard National Foundation Citation: 2022 LiveLaw 302 The Delhi High Court has upheld the factual findings made by the CIT and ITAT that the merit-cum scholarship/financial assistance provided by Hamdard National Foundation was not confined to students of a particular religious community, and therefore exemption under Section …

Serious Allegations Of Availing Fraudulent GST ITC In Electronic Credit Ledger: Madras High Court Refuses Refund Of Amount
2 years, 11 months ago

Serious Allegations Of Availing Fraudulent GST ITC In Electronic Credit Ledger: Madras High Court Refuses Refund Of Amount

Live Law  

The Madras High Court bench of Justice C. Saravanan refused to grant a refund of the amount lying in the assessee's electronic cash ledger on the grounds that there were serious allegations against the assessee for having an availed fraudulent input tax credit in the electronic credit ledger on the strength of a bogus and fictitious input tax invoice for …

Prime Minister's Office sets meet with top finance, commerce officials to discuss GST refunds
7 years ago

Prime Minister's Office sets meet with top finance, commerce officials to discuss GST refunds

Firstpost  

The Prime Minister’s Office has called a meeting of top officials of commerce and finance ministries on Monday to discuss the issue of GST refunds New Delhi: The Prime Minister’s Office has called a meeting of top officials of commerce and finance ministries on Monday to discuss the issue of GST refunds as exporters claimed that their 70 percent of …

Exporters to get tax refund under GST within 7 days: Nirmala
7 years, 10 months ago

Exporters to get tax refund under GST within 7 days: Nirmala

The Hindu  

Commerce Minister Nirmala Sitharaman today assured exporters that they would get their refund tax claims within seven days under the new goods and services tax regime. She also said that the GST Council has been fairly seized of the tax refund issue under the new indirect tax regime, to be rolled out from July 1. “On the refund, we are …

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