High Courts have ruled that recovery under Section 75(12) is limited to unpaid self-assessed tax, especially GSTR-1 and GSTR-3B mismatches. Where tax is already declared in GSTR-3B, authorities must ...
The Court held that refund of statutory pre-deposit must be governed by Sections 107(6) and 115, not restricted by limitation under Section 54. Interest is mandatory once appeal ...
Some results have been hidden because they may be inaccessible to you
Show inaccessible results