Punjab & Haryana 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.
1 ruling found
Punjab & Haryana High Court
Where petitioner company engaged in cement manufacturing was granted refund by order in 2022 but Revenue withheld release pending an appeal filed belatedly before Tribunal which remained unlisted, and petitioner could not be regarded as a fly-by-night operator, release of refund was directed subject to petitioner furnishing undertaking to redeposit if departmental appeal ultimately succeeded