SRC Projects Private Limited Vs Assistant Commissioner of GST and and Central Excise
Date: December 12, 2024
Subject Matter
Recredit of the tax paid under the reverse charge mechanism back into their Electronic Credit Ledger is permitted
Summary
In the case, the petitioner challenged an order issued by the GST authorities (C. No. V/15/34/09/2014-GST) dated June 1, 2022, which rejected their request for re-credit of tax paid on services received under reverse charge from the Government. This…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner is before this Court against the Impugned Order in C. No. V/15/34/09/2014-GST, Order-in-Original S.No.02/2022-GST (AC) dated 01.06.2022. 2. The Impugned Order dated 01.06.2022 has been passed pursuant to a detailed order passed by this Court in W.P.Nos.528, 1092 and 1160 of 2019 on 22.02.2022. 3. This Court while passing its Order…