Refund directed as GST, penalty, and fine collected under GST MOV-10 were paid twice, and the transporter was held entitled to reimbursement due to absence of e-refund facility on portal
Case Summary Refund of GST Paid Twice Allowed as Detention Demand Under GST MOV-10 Cannot Be Recovered Twice Case Title: Nitin v. Union of India & OrsCourt: High Court of DelhiPetition No.: W.P.(C) 2952/2023 & CM Appl. 42595/2023Category: Refund – Double Payment of Tax/Penalty/Fine – Detention under Section 129Date of Judgment: 20 November 2023Relevant Provisions: CGST Act: Sections 54 (Refund),…
















