Commissioner GST and CX (Appeals III) , Mumbai has in its recent landmark ruling in the case of Mr Harish V Kagnana (HUF) has allowed refund of service tax to the appellant upon cancellation of flat. Such refund will be granted under Section 142(5) of the CGST Act,2017.
Sir,I want to know that buyer ,who has cancelled the flat,to whom he/she has to approach for refund.
Frah Saeed Answered question September 9, 2020
The best approach first should be to request builder to refund the tax and claim adjustment in its return. Else you can contact the proper officer having jurisdiction over the builder.
Team Clearmytax.in
Frah Saeed Answered question September 9, 2020