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No Tax Without Authority: How AP High Court Re-centres Due Process in Refunds of GST Paid on Exempt Student Accommodation

When GST is paid on an exempt service, can the department short-circuit adjudication and snuff out a refund claim through a deficiency memo by invoking limitation? The Andhra Pradesh High Court in M/s Nspira Management Services Pvt. Ltd. v. Assistant/Deputy Commissioner of Central Tax, Nellore & Ors., [2025(09)LCX0305], answers with a firm no. Any tax collected without authority offends Article 265...... Read More