Limitation period of one year is not applicable for claiming refund of taxes paid under protest

Court :
High Court of Punjab and Haryana

Brief :
It is imperative that such provisions must be restored in the GST Law so as not to sow the seeds of any fresh ground for litigation in GST regime, which is being envisaged as an epic reform of indirect taxation post-independence.

Citation :
Commissioner of Central Excise Commissionerate, Chandigarh-1 Vs. Ind. Swift Lands Ltd. [(2017) 78 taxmann.com 209 (Punjab & Haryana)]

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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