The petitioner in the citation referred first infra, by mistake, made a duplicate payment in September 2022 (viz., after issue of show cause notice). He noticed the mistake in November 2024 when the order-in-original was passed and applied for a refund in August 2025. However, the said refund was rejected on the grounds of limitation […]
[Order of the Hon’ble High Court of Calcutta, dated 30.07.2025, in M.A.T. no. 104 of 2024] The statutory time limit of 60 days as stipulated in Section 54(7) of the CGST Act is mandatory. Non-compliance with such time limit vitiates the refund rejection order. Therefore, the Department was directed to refund the entire claim with […]
The Petitioner, engaged in export of services, had claimed refund of unutilized GST Input Tax Credit (ITC) by providing a Chartered Accountant’s (CA) certificate – instead of Foreign Inward Remittance Certificates (FIRCs) – for receipt of net foreign exchange. However, the refund was rejected on the ground of non-submission of FIRCs. Notably, the Reserve Bank […]
GST was paid but later clarified as not payable by a beneficial circular. In Messrs Aculife Health Care (P.) Ltd. vs. Union of India (R/Special Civil Application No. 17800 of 2023), the Hon’ble Gujarat HC held that the limitation for filing a refund claim would be two years from the date of the circular. Against […]
[dated 13.01.2023 , in Mangalore Refinery & Petrochemicals Limited v. Union of India, from Writ Petition No. 23995 of 2022 (T-RES)] Notification No.13/2022-Central Tax dated 05.07.2022 excluded the period from 01.03.2020 to 28.02.2022 for computation of limitation period for filing GST refund application. However, the Hon’ble Supreme Court, in Cognizance for Extension of Limitation 2022 […]
The Gauhati High Court observed existence of a conflict between Section 54(3) of CGST Act and Circular No.135/05/2020-GST. Consequently, it held that paragraph 3.2 of the aforesaid circular should be ignored. This ruling would be helpful especially for taxpayers who faced significant changes in tax rates during the first two years under the GST regime.
If the claim of refund was erroneously consolidated under the head of SGST owing to technical glitch in the GSTN portal, petitioner cannot be expected to produce any proof. In case of refund of un-utilised ITC, the order of debit is specified under paragraph 37 of Circular No.125/44/2019-GST. Paragraph 38 thereto provides relief that for applications where such order is not adhered to, no adverse view may be taken by the tax authorities.
Background: The petitioner paid certain dues through web portal. However, due to failure of web portal system, receipt was not generated. Hence, it was forced to again pay the dues. It applied for refund of the dual payment. The statute (Section 19 of Lighthouse Act, 1927) provided that where Light Dues were paid more than […]
The appellant is a unit operating in the Special Economic Zone (SEZ). It is engaged in export of goods. It availed input tax credit (ITC) on inward supplies from entities in the Domestic Tariff Area (DTA). The SEZ unit applied for refund of un-utilised ITC. Such accumulation arose on account of export of goods. The […]
This post covers instances where GST refund can be withheld. The post, covering instances where tax and other dues can be adjusted from GST refund, is available at URL: http://vsrca.in/gst/can-gst-service-tax-vat-dues-be-deducted-from-refund-without-intimation/ GST refund can be withheld in either of the following situations: if the registered person defaults in furnishing GST return; No specific return has been […]
Tax and other dues payable by a registered person (viz., GSTIN holder) can be deducted by the Proper Officer from refund due to such person. This power is available under Section 54(10)(b) of the CGST Act. The following points are noteworthy in this regard: The amount payable by the taxable person could be tax, interest, […]
Circular No.135/05/2020-GST dated March 31, 2020 clarifies certain aspects related to refund of GST. However, the said Circular is riddled with certain issues, which this post delves into. Paragraph 6 of the said Circular has imposed a new requirement on the assessee to mention the HSN code for goods / services in the refund application […]
Paragraph 2.3 of Circular No.59/33/2018-GST dated September 4, 2018 allows refund of unutilised Input Tax Credit (ITC) in respect of invoices not available in GSTR-2A. This is permitted to alleviate difficulty on the part of recipient to obtain refund, where filing of GSTR-1 by the supplier is either delayed or not done. The intent of […]