India’s Women Tax Filers Grow 25% in Four Years: Maharashtra Ranks First

The Kochi GST Appellate Authority held that voluntarily paid taxes or reversed Input Tax Credit (ITC) are not refundable after the insertion of Section 165 in the CGST Act. The case involved taxpayers who had voluntarily paid taxes or reversed ITC but sought refunds following the introduction of Section 165. The authority ruled that such payments cannot be refunded, even if the payments were made voluntarily. The ruling clarifies the interpretation of Section 165, reinforcing that refunds in these situations are not permissible unless explicitly stated under the law. This decision helps ensure greater clarity and consistency in the application of GST provisions.