COMMUNITY INSIGHTS
Topic |
Publish Date |
|
|
Pre-Deposit Refund Delayed? Courts Say That's Unconstitutional "Justice delayed is justice denied," they say. But what if it's delayed not by courts—but by portals, procedural rigidity, and a misinterpretation of the word "may"? This is the story of a taxpayer who fulfilled every requirement under the law, won their appeal fair and square, and yet had to knock on the doors of the High Court just to get back what was rightfully theirs—a statutory pre-deposit................... Read More |
05.06.2025 |
CASE LAW
Particulars | One liner |
2025(04)LCX0160 Punjab & Haryana High Court Guru Kirpa Steels |
Writ petition seeking a stay on recovery proceedings is disposed of as in fructuous since recovery was stayed after the assessee’s pre-deposit u/s 112(8) of the CGST Act, 2017 in accordance with the CBIC Circular No. 224/18/2024 dated 11.07.2024 and pending constitution of the GST Tribunal |
2025(02)LCX0014 Madras High Court AR Foundations Private Limited |
Due to unavailability of online facilities for pre-deposit payment for filing appeal, amount paid vide Form GST DRC-03 shall be adjusted against the pre-deposit u/s 107 or 112 of the GST Act in terms of Circular No.224/18/2024. |