Dantara Jewellers Vs State Of Kerala
Date: October 7, 2021
Court: High Court
Bench: Kerala
Type: Writ Petition
Judge(s)/Member(s): BECHU KURIAN THOMAS
Subject Matter
Technical glitches cannot come in the way of granting refunds
Summary
1. Learned Government Pleader, pursuant to instructions, submitted that the reason for rejection, as evident from Ext.P9, is that the amount of tax paid at the first instance was through a temporary account and that since the temporary account is no…
Petitioner is challenging Ext.P9 order issued by the 3rd respondent. By virtue of Ext.P9, petitioner’s claim for refund of taxes paid under Central Goods and Services Tax as well as State Goods and Services Tax have been refused on the ground that there is no evidence to prove the payment of tax by the petitioner. 2. As per the order of demand of tax and penalty issued under section 129(3) o…