This is to apprise you that the Hon’ble Madras High Court (‘HC’) in the case of Shri Nandhi Dhall Mills India Pvt. Ltd. v. DGGST, W.P. No. 5192 of 2020, any collection of tax made during any audit or investigation shall be refunded to the taxpayer if demand is not determined. This is irrespective of the fact that the taxpayer accepted the demand or voluntarily deposited the amount during such audit or investigation.
Source Gaba & Co
Latest Posts in "India"
- GST on Dine-in, Takeaway, and Delivery App Orders: Rates, Compliance, and Reporting Differences
- Ensuring ITC Compliance: Mastering GSTR-2B Reconciliation and Audit Readiness for 2026
- India’s E-Invoicing Rules: Scope, Formats, Penalties, and Compliance Under the GST Framework
- Continuous Supply of Services Under GST: Legal Criteria Versus Commercial Practice Explained
- Tripura HC: ITC Cannot Be Denied to Bona Fide Purchaser for Supplier’s Tax Default
