Recovery impermissible for Refunded Cess merely on Overruling of Refund Order by SC: Sikkim HC warns of Rs. 20K Cost on Central GST Commissioner [Read Order]

The High Court reprimanded the Retrospective Application of the Law owing to change in the legal position following an overruling decision by the Apex Court
sikkim High Court - Sikkim HC - GST - CGST - Central Goods and Services Tax Commissioner - Refund - Cess - TAXSCAN

The Sikkim High Court recently held that cess priorly refunded cannot be recovered in light of change in law owing to an overruling decision passed by the Supreme Court while warning the Central Goods and Services Tax Commissioner (CGST) of cost of Rs.20,000/- for initiating baseless matters before the Court. The Tax Appeal was filed…

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