Appario Retail Private Limited Vs Union Of India
Date: September 28, 2021
Subject Matter
Unutilized balance in the cash ledger on account of deposits u/s 52 is refundable in terms of Section 49(6)
Summary
There is no doubt as to the entitlement of the petitioner to claim refund of the excess balance in its electronic cash ledger, which includes the amount that has been collected by the ECO under Section 52 of the CGST Act from the net value of conside…
This Writ Petition is filed primarily assailing the Order-in- Appeal No.HYD-GST-RRC-APP-091-20-21 (APP I), dt.29.12.2020, passed by the 4th respondent, whereby the said respondent had set aside the order passed by the 5th respondent in Appeal No.03/2020-RR(GST)JC-D-D, dt.24.06.2020, denying the refund of excess amount lying to the credit of electronic cash ledger of the petitioner maintained under…