Revenue Department cannot retain any amount that has been erroneously paid as tax


Last updated: 10 January 2023

Court :
Andhra Pradesh High Court

Brief :
The Hon’ble Andhra Pradesh High Court in M/s. Varshan Enterprises v. Office of the GST Council [Writ Petition No.10637 of 2021, dated December 12, 2022]held that the Revenue Department cannot retain any amount that has been paid as tax as a result of any inadvertent error and the error committed by the assessee being accidental shall have the opportunity to rectify it.

Citation :
Writ Petition No.10637 of 2021, dated December 12, 2022

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Bimal Jain
Published in GST
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