Tag Archives: GHAZIABAD BENCH

Limitation Period for Cess Refund Runs from Correct Remittance Date in KFC-A, Making Refund Valid

By | September 19, 2026

Limitation Period for Cess Refund Runs from Correct Remittance Date in KFC-A, Making Refund Valid Issue Whether the two-year limitation period for claiming a refund of Kerala Flood Cess wrongly paid via Form GSTR-3B commences from the initial wrong payment date or from the date of correct remittance through Form KFC-A. Facts The petitioner, registered… Read More »

GSTAT Grants Exemption From Ordinary Registry Scrutiny for Urgent Hearing to Restore Paralysed Business

By | September 18, 2026

GSTAT Grants Exemption From Ordinary Registry Scrutiny for Urgent Hearing to Restore Paralysed Business Issue Whether an appellant whose business and livelihood have been completely stalled due to GST registration cancellation can be exempted from awaiting ordinary registry scrutiny under Rule 24 of the GSTAT (Procedure) Rules, 2025 and granted an urgent listing before the… Read More »