Refund Sanctioned by SGST Authorities but Hold by CGST Authorities—Validity of—Purnendu Sahai

SUBSCRIBE FOR FULL CONTENT


The Tax Publishers GST--Refund Refund Sanctioned by SGST Authorities but Hold by CGST Authorities--Validity of Purnendu Sahai The present articles seeks to examine the issue as to whether where the SGST Authorities have sanctioned the refund claim of the assessee, the CGST authorities can hold the same without any sound reason. 1. Introduction The goods and Service Tax is a dual GST with the Centre and States simultaneously levying it on a common tax base. The GST to be levied by the Centre on intra-State supply of goods and/or services would be called the Central GST (CGST) and that to be levied by the States/Union territory would be called the State GST (SGST)/UTGST. Similarly, Integrated GST (IGST) will be levied and administered by Centre on every inter-state supply of goods and services. Centre levies and administers CGST & IGST while respective states/UTs levy and administer SGST/UTGST. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Refund

Refund Sanctioned by SGST Authorities but Hold by CGST Authorities--Validity of

Purnendu Sahai

The present articles seeks to examine the issue as to whether where the SGST Authorities have sanctioned the refund claim of the assessee, the CGST authorities can hold the same without any sound reason.

1. Introduction

The goods and Service Tax is a dual GST with the Centre and States simultaneously levying it on a common tax base. The GST to be levied by the Centre on intra-State supply of goods and/or services would be called the Central GST (CGST) and that to be levied by the States/Union territory would be called the State GST (SGST)/UTGST. Similarly, Integrated GST (IGST) will be levied and administered by Centre on every inter-state supply of goods and services. Centre levies and administers CGST & IGST while respective states/UTs levy and administer SGST/UTGST.