2026-VIL-82-KER
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SGST High Court Cases

GST - Refund of amounts mistakenly paid towards Kerala Flood Cess, Relevant date for computing the period of limitation - Petitioner mistakenly paid Kerala Flood Cess along with GSTR Form-1 instead of through the correct Form KFCA. The petitioner later made the payment in the correct account and applied for refund of the mistaken payments, which was rejected by the authorities on the ground that the applications were time-barred - Whether the petitioner's refund applications, filed within two years from the date of making payment in the correct account, are within the period of limitation under Section 54 of the CGST Act, 2017 - HELD – The relevant date for computing the period of limitation under Section 54 would be the date on which the petitioner made the payment in the correct account - The Section 54 of the CGST Act, provides a period of limitation of two years from the relevant date. In the light of Section 54, it is evident that, the relevant date in this case can be the date on which, the petitioner had actually made payment of tax in the correct account. The payment was affected by the petitioner in the correct account, only on 10.03.2025 and thus, the petitioner became entitled to seek refund of the said amount on that date onwards - The petitioner's refund applications filed on 12.04.2025 and 14.04.2025 are within the two-year period of limitation. The refund rejection orders are quashed and the authorities are directed to reconsider the refund applications – The writ petition is allowed
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