Telangana High Court
For assessee
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
Telangana High Court
Where petitioner company paid and reversed ITC under protest pursuant to adjudicating authority's demand, but appellate authority subsequently set aside original order and allowed appeal, refund officer could not reject refund claim on grounds of non-finality or proposed departmental appeal, as appellate order remained operative and binding until stayed or modified, making refund rejection unsustainable GST: Where petitioner, after demand against it was set aside in entirety on appeal, sought refund of amounts paid by filing RFD-01 with supporting documents, refund authority wrongly rejected refund citing lack of explicit refund direction, as statutory principles mandated consequential refund whenever original demand is quashed, requiring refund authority to process claim on merits under refund mechanism without re-examining demand issues GST: Where refund claim was rejected solely because of prospective departmental appeal and capitalization entries when no appeal was pending as on refund date, there was no hearing and no formed Commissioner opinion on adverse impact due to malfeasance or fraud, rejection was unsustainable since statutory prerequisites for withholding refund were not met and subsequent appeal did not cure these deficiencies
Karnataka High Court
Where goods and conveyance were detained due to quantity mismatch and penalty was paid as per appellate order while suo motu revision was pending, release was required on protective basis on deposit of appropriate securities