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It has become natural under GST for the Revenue authorities to impose restrictions by way of a circular, advisory note on the GST portal, or by way of insertion of a rule, etc. to enable revenue augmentation.
Whether it is direct tax (or) indirect tax, the word “Refund” itself sounds so pacifying for the Registered person who is eligible to claim the same.
THE HON’BLE DELHI HIGH COURT IN THE CASE OF J.M. Plastic Industries V/s Deputy Commissioner of Central Tax GST, decided on 16-12-2024
The Hon’ble Andhra Pradesh High Court in the case of Nspira Management Services Private Limited held that the two-year limitation period prescribed under Section 54 of the CGST Act, 2017 does not apply to refund applications for tax paid by mistake on exempt services, as such payment is not “due tax” but one made without authority of law by virtue of Article 265 of the Constitution.
The Hon’ble Gujarat High Court in the case of Messrs Macro Polymers Private Ltd. Anr. held that the refund claim for double payment of IGST, though filed beyond the period of limitation under Section 27 of the Customs Act, 1962, cannot be rejected as the revenue is not entitled to retain tax paid without authority of law, and the retention of such amount is hit by Article 265 of the Constitution of India.
The Hon’ble Delhi High Court in the case of Transformative Learning Solutions Pvt. Ltd. v. Commissioner, CGST Delhi East &Anr. [W.P.(C) 4987/2025 &CM APPL. 22937/2025, order dated September 24, 2025] held that foreign exchange realization certificates (FIRCs) submitted by exporters need not match invoice-wise or transaction-wise, and that periodic remittance supported by total benefit claimed is sufficient for GST refund.
The Hon’ble Bombay High Court in the case of Altisource Business Solutions India Pvt. Ltd. v. Union of India &…
The Hon’ble Gujarat High Court in the case of Vineet Polyfab Pvt. Ltd. & Anr. held that interest under Section 56 of the CGST Act is compulsory for delayed refunds exceeding 60 days from application, regardless of reason for delay, including …
The Hon’ble Delhi High Court in the case of Harbhajan Singh Thukral held that if a refund amount belonging to a taxpayer is mistakenly adjusted against an outstanding demand, which was later cancelled, the taxpayer must receive the refund along with statutory interest.
This article provides an in-depth examination of the legal foundations, procedural requirements, and practical implications of these recent GST reforms.