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
Views : 302
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