GST Refund can’t be rejected without providing opportunity of being heard
Bombay High Court-GST: Refund rejection order set aside where deficiencies found through SCN instead of Deficiency Memo and opportunity of being heard also not given:
The Haryana One Time Settlement Scheme
For recovery of tax and settlement of disputes relating to various taxes levied in Haryana, TheExcise and Taxation Department, Haryana has announced “The Haryana One Time Settlement Scheme for Recovery of Outstanding Dues, 2023” vide Notification No. No. 71/ST-1 dated 30/12/2023 which was applicable from 01/01/2024.
More than one month has passed since the issuance of the notification. We, the ProIndiaClub Team, provided updates to our subscribers at the time of the scheme’s arrival. However, we are still receiving queries on various aspects. Therefore, for the purpose of assisting taxpayers and professionals, we are offering a comprehensive breakdown of the key aspects of the scheme.
Any assessee or person liable to pay outstanding dues, whether registered or not under the relevant Acts is eligible for the scheme and can opt for the scheme.
The detailed analysis of the scheme can be downloaded by clicking on the link provided below:
No Scope for Deficiency Memo once application with prescribed documents submitted on common portal
No Scope for issuance of Deficiency Memo, Once an application with prescribed documents submitted on common portal submitted for GST Refund : Delhi High Court
Refund could not be denied for inadvertant error in GST Returns
Refund claim could not be rejected for inadvertent error of opting “export with payment of tax” column in GST returns instead of “export without payment
Professional Consultancy Services Provided to Overseas Entities Would Not Fall Under Intermediary Services
GST: Professional Consultancy Services Provided to Overseas Entities Would Not Fall Under Intermediary Services-Refund Allowed Recently, in the case of M/S ERNST AND YOUNG LIMITED