2024-VIL-391-DEL
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SGST High Court Cases

GST - Section 54 of the CGST Act, 2017 – Relevant date for filing refund of double deposit of tax – Deposit of IGST instead of CGST and SGST - Petitioner while filing Form GSTR-1 declared the total taxable value for intra-State supply of services erroneously under the head of inter-State supply - Petitioner corrected the error and deposited the correct CGST and SGST amount thereby leading to a double deposit of tax - Denial of refund of double deposit of CGST & SGST on the ground of time -barred – HELD – In terms of Section 54 of the CGST Act person claiming refund has to make an application before expiry of two years from the relevant date in such form and manner as may be prescribed - CBIC Circular dated 25.09.2021 clarifies that the “Relevant Date” would be the date when tax is paid under the correct head. The circular also stipulates that in cases where tax payer had made payment under the correct head before the issuance of the subject Notification No.35/2021 dated 24.09.2021, the refund application could be filed before expiry of two years from the date of the issuance of the said Notification i.e. from 24.09.2021 – In the instant case, petitioner had paid tax under the wrong head on 20.12.2017 and paid tax under the correct head on 19.08.2019 - In terms of circular dated 25.09.2021, petitioner could have filed an application before expiry of two years from the date of payment of tax under the correct head i.e. before expiry of two years from 19.08.2019. However, the circular further clarifies that in cases where payment was made under the correct head prior to issuance of the circular, a further period of two years would be available from the date of circular, which implies that any application seeking refund filed on or before 23.09.2023 in respect of taxes paid under the correct head prior to 24.09.2021 would be considered within time - In the subject case, petitioner filed the first application seeking refund prior to the issuance of the clarification by the circular dated 25.09.2021 - Refund applications filed by the petitioner are covered by the circular dated 25.09.2021 and were within limitation. Consequently, the Appellate Authority has committed an error in not noticing the said circular and rejecting the appeal holding that the application was beyond time – the impugned order is not sustainable and set aside. The appeal is restored to its original number on the record of the Appellate Authority – the writ petition is allowed
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