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1 - 9 of 9 (0.27 seconds)Section 54 in The Central Goods and Services Tax Act, 2017 [Entire Act]
The Central Goods and Services Tax Act, 2017
G S Industries vs Commissioner Central Goods And ... on 18 October, 2022
In view thereof, the matter is remanded back to the Adjudicating
Authority to compute the interest by applying the decision in GS
Industries(Supra).
Article 226 in Constitution of India [Constitution]
Section 49 in The Central Goods and Services Tax Act, 2017 [Entire Act]
Section 39 in The Central Goods and Services Tax Act, 2017 [Entire Act]
Section 57 in The Central Goods and Services Tax Act, 2017 [Entire Act]
Bansal International vs Commissioner Of Dgst & Anr on 1 September, 2023
11. The entire scheme for grant of refunds under
CGST Act has been considered by this Court in
Bansal International v. Commissioner of DGST
(W.P.(C) 11629/2023, decided on 21st November,
2023) and the relevant portion of the judgement is
extracted below:
1