Tag Archives: Technomat Composheet (P.) Ltd.

Departmental Appeal Below Prescribed Monetary Limit Is Unmaintainable and Liable to Dismissal at Threshold Issue Whether a departmental appeal filed by the State Tax Department before the GSTAT under Section 112(3) is maintainable when the disputed penalty amount is below the mandatory monetary threshold prescribed under Section 120 and no specific statutory exception is demonstrated… Read More »

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 »