Manohar V/S Assistant Commissioner of GST & Central Excise (HIGH COURT OF MADRAS)

Case Study Name: Manohar V/S Assistant Commissioner of GST & Central Excise {HIGH COURT OF MADRAS}:Date of Order : 11-06-2024 Case Overview: Manohar filed a writ petition challenging the rejection of his refund claim for double payment of GST. The revenue had rejected the claim without providing adequate reasons, despite the petitioner’s detailed submissions regarding the excess payment.Key Points of the Judgment: Background: Manohar had mistakenly claimed Input Tax Credit (ITC) under CGST and SGST instead of IGST. Upon audit, he rectified...

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