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EWB detention proceedings conclude on penalty payment, no need to issue order: Orissa HC
Goods were detained & notice was issued u/s.129 of CGST Act. Assessee paid the penalty to secure release of the goods. Officer did not pass the order in Form GST MOV-09. Assessee filed a writ petition seeking passing of the order. Held: Upon payment of the penalty, all the proceedings stand concluded u/s.129(5) of the […]
Refund limitation for GST wrongly paid
GST was paid but later clarified as not payable by a beneficial circular. In Messrs Aculife Health Care (P.) Ltd. vs. Union of India (R/Special Civil Application No. 17800 of 2023), the Hon’ble Gujarat HC held that the limitation for filing a refund claim would be two years from the date of the circular. Against […]
GST | Should 3 months be construed as 90 days for limitation?
[dated 05.02.2025, in Cotton Corporation of India vs. Assistant Commissioner (ST) (Audit) (FAC), from W.P. no. 1463 of 2025] A ‘month’ does not refer to a period of thirty days, but refers to the actual period of a calendar month. Therefore when the period prescribed is three months (as contrasted from 90 days) from a […]