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Bombay High Court Allows Refund of Stamp Duty Despite Delay in Filing Application Under Section 48(1) of Maharashtra Stamp Act. Limitation Bars Remedy Not Right, State Cannot Retain Double Stamp Duty on Same Transaction.

The petitioner, Nanji Dana Patel, entered into a development agreement with Keshav Krishanlal Syngal on 3 March 2014, paying stamp duty of Rs.78,65,00...

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Bombay High Court Allows Refund Claim Despite Non-Electronic Filing in GST Case — Circular Cannot Override Statutory Provisions. Refund application filed manually under Section 54 of CGST Act, 2017 held valid as Circular No. 125/44/2019-GST requiring electronic filing is directory, not mandatory.

The petitioners, C.P. Ravindranath Menon and Sindhu Ravindranath Menon, filed a writ petition under Article 226 of the Constitution of India before th...

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Supreme Court Allows State's Appeal in Sales Tax Refund Case Due to Lack of Review Power Under Original Section 13 of C.P. and Berar Sales Tax Act. Assessment Order Remained Binding Unless Set Aside in Appeal or Revision; Dealer Cannot Compel Refund Contrary to Subsisting Order.

The dispute arose under the C.P. and Berar Sales Tax Act, 1947. The respondent, Haji Hasan Dada, a dealer in yam, was assessed to sales tax on his tur...

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Non-Compliance with Section 38(3)(a)(ii) Delhi Value Added Tax Act, 2004, : Unjustified Retention of Refund Amounts

Examining the violation of refund processing timeline and the implications on the adjustment of default notices. The case revolves around the issue o...

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High Court of Karnataka Allows Writ Petition Seeking Refund of Pre-deposit in VAT Matter — Mandamus Issued for Release of Rs. 16,11,19,226/- and Interest on Delayed Refund. Petitioner entitled to refund of pre-deposit amount with interest under Article 226 of the Constitution of India.

The petitioner, M/s. Flipkart India Private Limited, filed a writ petition under Article 226 of the Constitution of India seeking a writ of mandamus d...

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High Court Allows Writ Petition for Refund of IGST on Ocean Freight -- Sets Aside Appellate Order Directing Limitation Verification -- Reliance on Precedents for Mistake of Law Refunds

The petitioners imported fertilizers on CIF basis, paying IGST on ocean freight under reverse charge mechanism as per RCM Notification No.10/2017. Aft...

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Supreme Court Upholds Tax Authorities in Income Tax Case Regarding Refund of Excess Profits Tax. Repayment of excess profits tax received by a company in England deemed income under Section 11(14) of Indian Finance Act, 1946, irrespective of territorial source.

The appellant, McGregor & Balfour Ltd., a company incorporated in the United Kingdom with its head office there, also carried on business in India. In...