Supreme Court: General Fraud Allegations Cannot Extend Limitation under Section 74 CGST Act  ||  SC: ‘No Coercive Steps’ Order Cannot Restrain Filing of Charge Sheet  ||  Chhattisgarh HC: Maintenance for Autistic Child May Continue Beyond 18 Until Self-Sufficient  ||  P&H HC: 45-Day Delay in Informing Detenue of Representation Right Violates Article 22(5)  ||  Rajasthan HC Bars Courts from Protecting those Responsible for Building Defects at their Own Peril  ||  Allahabad HC: Clarification Issued Before Decision Applies to Pending Tender Complaints  ||  Allahabad HC: Father’s Custody Cannot be Denied without Proof of Guardianship Unfitness  ||  Bombay High Court: Each Petitioner Must Pay Court Fee Where Causes of Action are Separate  ||  P&H High Court: Counsel’s Ignorance of Readily Available Prior Litigation Amounts to Dereliction  ||  SC: Amendments to Government Orders Must Be Construed Fairly to Prevent Hardship    

Kerala High Court: Technical Glitches Not to Hinder Grant of Tax Refunds - (21 Oct 2021)

GOODS AND SERVICES TAX

Kerala High Court has ruled that technical glitches should not stand in the way of ultimate grant of relief by way of refund to taxpayers. The Court has observed that such hindrance would affect the confidence of taxpayers to deposit the amount required under Section 129 of the State Goods and Services Tax (SGST) Act, 2017 and has directed the respondent authorities to grant tax refund.

Tags : KERALA HIGH COURT   GRANT OF TAX REFUNDS  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved