2025-VIL-892-JHR
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SGST High Court Cases

GST - Refund of Pre-deposit; Limitation Period - Consequent to a successful appeal, the petitioner filed an application for a refund of the pre-deposited amount – Rejection of refund application on the ground that it was barred by limitation, having been filed after the expiry of the two-year period prescribed under Section 54 of the CGST Act, 2017 - Whether the two-year limitation period prescribed under Section 54 for claiming a refund of tax is mandatory and applicable to the refund of a statutory pre-deposit made for filing an appeal, after the said appeal has been decided in favour of the assessee - HELD - The time limit prescribed under Section 54 of the GST Act is not applicable for the refund of a pre-deposit made for filing a statutory appeal - The question is no longer res-integra as regards this Court the case title M/s. BLA Infrastructure Private Limited - the view taken by the Division Bench of this Court is binding on this Bench and as regards the view taken by the Delhi High Court, in Sethi Sons (India) v. Assistant Commissioner and Others, the same has only a persuasive value. Even otherwise, the action of the State in retaining the amount of the petitioner would amount to undue enrichment of the State, which is impermissible - the deficiency memos are quashed and the respondents are directed to refund the pre-deposit amount to the petitioner within a period of four weeks. If the respondents fail to refund the amount within the stipulated time, they shall be liable to pay interest from the date the refund until the date of actual payment – The writ petition is allowed
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