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SGST High Court Cases

GST – Section 54(1) - Relevant date for the purpose of refund - Refund claim of tax paid twice on same invoice on account of non-supply of goods or service – Rejection of refund on ground of time barred – the Transferor Company stood merged with the petitioner, the said Transferor Company had raised invoices on their client and had discharged the tax liability under the provisions of the Finance Act, 1994 and GST Acts – after the amalgamation, by mistake, tax was again paid by the petitioner on the same invoices on which tax was paid by the transferor company – petitioner sought refund of tax paid mistakenly – Petitioner refund came to be denied – aggrieved assessee filed instant petition – HELD - In this case, the tax was paid on 20.12.2017. Thus, the refund claim ought to have been filed by the petitioner on or before 19.12.2019. However, refund claim was filed only on 30.05.2020 - The refund claim was thus beyond the period of limitation prescribed under Section 54 of the CGST Act, 2017 - if there was a wrong entry as was argued, the petitioner should have taken steps for rectification of the returns under proviso to Sub-Section (9) to Section 39 of the Act - Sub-clause 8 to Section 54 of the Act is attracted only if such claim refund claim is admissible and is made within two years from the relevant date – further, the CBIC circular relied by the petitioner will apply only in a case where the Company had reported supply twice. However, in this case the petitioner has generated invoice number and date - The option available to the petitioner was to request its customer to issue an appropriate credit notes to neutrilize the alleged excess payment of GST while generating and issuing invoices details of which was captured in their regular return and tax was paid - The refund claim filed by the petitioner is clearly barred under the limitation prescribed under Section 54(1) of the CGST Act r/w explanation (h) - The Writ Petition is dismissed
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