HC Directed Dept. to Refund Amount Since Tax & Penalty During Detention Could Not Be Collected Twice
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 27 December, 2023
Latest from Taxmann
Case Details: Nitin v. Union of India - [2023] 157 taxmann.com 543 (Delhi)
Judiciary and Counsel Details
-
- Vibhu Bakhru & Amit Mahajan, JJ.
- Virendra Kumar, Adv. for the Petitioner.
- Shekhar Vyas, Neha Warrier, Archana Surve, Anurag Ojha, Vipul Kumar & Subham Kumar, Advs. for the Respondent.
Facts of the Case
The petitioner, being a transporter, was engaged to transport dried areca nuts from Karnataka to New Delhi in a truck. The petitioner’s vehicle was intercepted and driver produced necessary papers but failed to produce E-way bill. The amount of tax, penalty and fine, as quantified by GST Authorities, had been paid twice once by petitioner and then by supplier. It filed writ petition demanding refund of amount of tax and penalty which had been paid twice.
High Court Held
The Honorable High Court noted that the petitioner paid the quantified amount of tax penalty and fine as his vehicle had been detained. There was merit in contention that petitioner would be entitled for refund since petitioner was not supplier of goods but was engaged in transporting same. Since the amount of tax, penalty and fine quantified in GST, could not be collected twice over, revenue was required to refund same.
However, there was no option available in portal for petitioner to apply for a refund online. Therefore, the Court allowed petitioner to make an application for refund manually to revenue and revenue was directed to process same.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
