GST DAILY – 451 : Assessee is entitled to additional refund with amended formula even if refund application filed prior to amendment: HC

THE HON’BLE AHMEDABAD HIGH COURT IN THE CASE OF Tirth Agro Technology Pvt. Ltd. V/s Union of India, decided on 20-12-2024

👉 Issue:-

✔️ Is Assessee entitled to additional refund with amended formula even if refund application filed prior to amendment?

👉 The Hon’ble High Court Judgement:-

✔️ Assessee filed GST refund applications before 05.07.2022, received partial refund under old formula, and are entitled to differential refund under amended formula retrospectively for applications within two-year period.

Section 54 Read with Rule 89(5) of Central Goods and Services Tax , 2017