Service tax recovered in excess of amount approved by resolution plan is to be refunded by GST department


Quick Summary
The Orissa High Court has ruled that the GST department must refund any service tax or GST paid in excess of the amount approved under a company's resolution plan. In this case, Jagat Janani Services was entitled to only 20.5% of its admitted claim. The court found that the company had paid more tax than its reduced liability and ordered the department to calculate and refund the excess amount within eight weeks.

Court :
Orissa High Court

Brief :
In M/s. Jagat Janani Services v. Goods & Service Tax Council and Others [W.P.(C) No.17196 of 2020 dated September 21, 2021], M/s. Jagat Janani Services (“the Petitioner”) has filed this writ petition challenging the realization of service tax / GST by the Opposite Parties and seeks the relief of refund.

Citation :
W.P.(C) No.17196 of 2020 dated September 21, 2021

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1 Year PLAN
1999
(Excl. of GST ₹359)

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2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

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Bimal Jain
Published in GST
Views : 200

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