Tag: GST Refund

ArticleGST Article

2-year limitation period under Section 54 of the CGST Act not applicable to cases of refund of tax paid by mistake

byCA Bimal Jain

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.​

ArticleGST Article

Refund can’t be denied on limitation ground on double payment of GST

byAdmin

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.

ArticleGST Article

FIRCs need not match Transaction-wise if Periodic remittance is proven and quashes demand, denial of ITC

byCA Bimal Jain

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.