Proper Officer failed to Explain Reason for Recovering Amount u/s 78 of TNGST Act before Limitation Period: Madras HC directs Refund [Read Order]
The High Court noted that the respondents have failed to satisfactorily explain the recourse to the proviso to Section 78, the petitioner is entitled to a refund
By Navasree A.M - On May 11, 2024 4:02 pm - 2 mins read
The Madras High Court directed the refund of the recovered amount as the proper officer failed to explain the reason for recovering the amount under Section 78 of Tamil Nadu Goods and Services Tax, 2017 ( TNGST ) before the limitation period of 3 months. The Petitioner, Cargotec India Private Limited, by this Writ Petition,…
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