Edelweiss Rural & Corporate Services Limited & Anr. Vs Deputy Commissioner of Revenue
Date: May 4, 2025
Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): Raja Basu Chowdhury
Subject Matter
Refunds cannot be credited to Electronic Credit Ledger of a closed business
Summary
In this case, the petitioners challenged a refund/rejection order dated February 11, 2022, and subsequently filed an appeal that was decided in their favor on October 15, 2023. Following this, they submitted a refund application in GST RFD-01 on Octo…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Challenging the refund/rejection order dated 11 th February, 2022 an appeal was filed which came to be disposed by an order dated 15 th October, 2023 whereby the appellate authority considering the case made out by the petitioners and while setting aside/rejecting the order under appeal confirmed the appeal application in APL01 on the basis th…