Parsvnath Traders Vs Principal Commissioner, Central Tax
Date: July 27, 2023
Subject Matter
Amount deposited during search proceedings deposited amount should be refunded along with interest because no SCN was issued and there was no determination of tax liability
Summary
1. The various sections of the GST act mentioned in the context are Section 74(1) and Section 74(5) of the Central Goods and Services Tax Act, 2017 ("the CGST Act"). 2. This is a case before the Punjab and Haryana High Court where M/s…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT This common order shall dispose of two above mentioned petitions which have been filed under Article 226 of the Constitution of India by the petitioners making prayer for issuing writs of certiorari for quashing the orders dated 18.05.2021 whereby, the request of the petitioners of both petitions for grant of refund had been declined…