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2022 (7) TMI 804 - KARNATAKA HIGH COURTRefund claim - time limitation - constitutional validity of section 54 of the CGST Act - relevant date in cases of refunds under section 19(1) of the IGST Act - date on which the supply on which IGST was erroneously paid was held to be an intrastate supply amenable to CGST/IGST or the date of payment of tax under the correct head - HELD THAT:- Undisputed facts of the case are, GST (Goods and Service Tax) has been paid for the Assessment year 2017-18 on January 30, 2020 and refund application has been filed on July 07, 2020. In Para 4.2 of the Circular dated September 25, 2021, Ministry of Finance has clarified that the limitation shall be two years from the date of payment of tax. Admittedly, tax has been paid in January 30, 2020. In our considered view, refund application is in time. Though the learned Standing Counsel for the revenue is right in his submission that there is appeal remedy, since petitioner has paid tax twice relegating petitioner to the Appellate authority would not be just and appropriate. Petition allowed.
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