Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in the case of Tvl. Norton Granites & Properties Private Ltd. v. Assistant Commissioner (ST) [Writ Petition No. 13522 of 2024 dated June 12, 2024], held that the refund application for excess tax paid must be filed by the registered service provider, not by the recipient of services.Since M/s KG Foundation was the registered entity, the Assessee's direct refund claim was deemed invalid. Consequently, the writ petition was dismissed.
Citation :
Writ Petition No. 13522 of 2024 dated June 12, 2024
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