GST Refund Can’t Be Retained When Tax Was Never Payable: Uttarakhand High Court

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GST Refund Can’t Be Retained When Tax Was Never Payable: Uttarakhand High Court

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Published on

12/05/2026

By Mariya Paliwala

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The Uttarakhand High Court has directed the refund of over Rs. 10.23 lakh GST deducted on the sale of rejected wheat and paddy seeds, holding that once it is undisputed that GST was not payable on the transaction, the department cannot continue to retain the amount. The Bench of Justice Manoj Kumar Gupta and Justice…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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GST Refund Can’t Be Retained When Tax Was Never Payable: Uttarakhand High Court

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