2024-VIL-1385-GUJ
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SGST High Court Cases

GST - Refund of GST paid mistakenly, Limitation period under Section 54(1) of CGST Act, 2017 - Petitioner, an undertaking of the Government of Gujarat paid GST on the construction activities carried out for the Government - Petitioner's realised the activity was exempted under Notification No. 32/2017 and the GST paid was not actually due he petitioner filed refund claims which were rejected by the authorities on the ground that the claims were time-barred under Section 54(1) of the CGST Act - Whether the refund claims filed by the petitioner would be governed by the limitation period prescribed under Section 54(1) of the CGST Act or whether the petitioner is entitled to a refund of the GST paid under a mistake of law without being bound by the limitation period - HELD - The petitioner had paid the GST under a mistake of law as the activity was exempted from GST under Notification No. 32/2017, the retention of the amount by the authorities would be without the authority of law and in violation of Article 265 of the Constitution, which mandates that no tax shall be levied or collected except by the authority of law – the amount of GST paid by the petitioner is admittedly paid as a self-assessment, which the petitioner was not required to pay as per the Notification No.32/2017. Accordingly, the amount paid by the petitioner from electronic cash ledger is required to be refunded by the authority and could not have been rejected on the ground of limitation under Section 54(1) of the CGST Act - in cases where the tax or money has been realized without the authority of law, the same should be refunded and the period of limitation should be measured from the time the mistake was known to the petitioner and not the time of payment. Accordingly, the orders rejecting the refund claims is rejected and matter remanded to the adjudicating authority to process the refund claims without considering the limitation period under Section 54(1) of the CGST Act – the petition is allowed
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