M/s. Global Health Ltd. Versus Union Of India And Ors.
Date: September 24, 2023
Subject Matter
Deficiencies in refund application do not automatically render the application filed by a taxpayer as 'non est'
Summary
The case involves a petitioner who filed a refund application for an excess amount of SGST paid under reverse charge mechanism. The petitioner had mistakenly paid an amount of Rs. 17,48,958/- as SGST, whereas the liability was Rs. 88,844/-. The petit…
1. The present petition has been filed seeking quashing of order dated 03.01.2020 (P-6) whereby the claim of the petitioner for refund of Rs. 16,60,114/- has been rejected; impugned order dated 21.03.2022 (P-7) whereby the appeal of the petitioner against order dated 03.01.2022 has been rejected. Further prayer of the petitioner is issuance of writ in the nature of mandamus for declaring the proce…