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Refund application for excess GST paid by recipient on construction services not maintainable; HC dismissed writ petition

THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Tvl. Norton Granites & Properties (P.)Ltd.V/s Commercial Tax Officer, decided on 10-6-2024

👉 Issue:-

✔️ Can Refund application filed by recipient on construction services if excess GST paid by them mistakenly?

👉 The Hon’ble High Court Judgement:-

✔️ Where assessee filed refund application for excess GST paid to service provider, writ petition dismissed holding that refund application should have been filed by registered service provider and not by assessee who received service.

Section 54 of Central Goods and Services Tax Act, 2017