2024-VIL-984-CAL
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SGST High Court Cases

GST - Refund under Inverted Duty Structure – challenge to rejection of refund on account of inverted duty structure – Refund under second proviso to Section 54(3) of the CGST Act, 2017 – petitioner’s the refund application was rejected, however, subsequently, the Rule 89(5) of the CGST Rules, 2017 was amended to include the term "Services" in the formula for refund, with retrospective effect from July 1, 2017 - Whether the petitioner is eligible to file a fresh refund application considering the retrospective amendment to the CGST Rules – HELD – earlier when this matter was taken up for consideration the Court had ordered that in light of the retrospective amendment to Rule 89(5) of the CGST Rules, 2017, the petitioner should be allowed to file a fresh refund application, which shall be decided by the respondents strictly in accordance with the amended law - the dismissal of the petitioner's earlier refund application was correct at the time it was decided, but the subsequent amendment in the law necessitates a fresh consideration of the matter - having noted that already a refund sanction order has been issued in Form GST RFD-06 and taking into consideration the fact that payment advice has already been issued by the State GST authorities, the CGST authorities cannot be permitted to retain or hold back the amount which has been directed to be refunded in terms of the refund sanction order – the respondent is also directed to compute applicable interest on account of delayed payment and disburse the same to the petitioner together with the refund quantified in the refund sanction order - writ petition stands disposed of
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