The Orissa High Court directed the GST department to refund Service Tax Recovered in excess of the amount approved by the resolution plan. The Petitioner, M/s. Jagat Janani Services is a registered partnership firm that is registered under the Finance Act of, 1994 and after coming into force of the Odisha GST / Central GST Act of, 2017 it has also obtained GST registration under the said statute. It is stated that the Petitioner was raising invoices from time to time charging service tax prior to 1st July, 2017 and GST after that date for various services rendered by it.
Source Taxscan
