2026-VIL-411-BOM
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SGST High Court Cases

GST – Multiple Refund applications, Tax period - Multiple refund applications for the same tax period – Petitioner filed a refund application for the tax period of August 2022 - Rejection of refund application on the ground that the petitioner had already filed a refund application for the tax period of July 2022 to September 2022, which covered the month of August 2022 - Whether the petitioner was barred from filing a separate refund application for the month of August 2022, which was already covered in the earlier refund application for the tax period of July 2022 to September 2022 – HELD - The approach of the Assistant Commissioner in rejecting the petitioner's refund application is flawed. The Section 54(1) of the CGST Act, 2017 does not provide any bar for a party to file more than one refund application, particularly in a case where there is an inadvertent mistake or lapse. The basic condition of the petitioner's application being within the prescribed time frame under Section 54(1) was met, and in the absence of any specific bar for a second application, technicalities of the nature as observed in the impugned order could not have defeated the petitioner's right to maintain the second refund application for a decision on its merits - In matters of such application which are on specific refund application, for distinct periods, there is no question of reading any principles of res judicata or principles analogous thereto. This would defeat the object of the provisions, by creating an illusory bar. In any event, a too technical view cannot be taken to defeat the requirement of justice - The decision of the Gujarat High Court in Shree Renuka Sugars Limited v. State of Gujarat, where a similar issue was addressed, was required to be considered by the Assistant Commissioner. Since the the view taken by the Gujarat High Court in Shree Renuka Sugars Limited, has attained finality, the same was required to be accepted by the concerned officer as the said decision had become binding on the department - The impugned order is quashed and set aside. The writ petition is allowed
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