2024 (8) TMI 448 - HC - GST

Maintainability of petition - availability of efficacious remedy - Refund claim - Seeking direction from the respondents to consider his representation in relation to refund of GST - HELD THAT - Admittedly, the petitioner had completed the work from 2017 until 2021 after the applicability of the GST Act w.e.f. 1.7.2017. The petitioner must have purchased raw materials to do the awarded work and availed input credit. According to the petitioner, if GST was not liable to be paid and the same has erroneously been recovered and deposited by the Public Works Department with the GST Department, the petitioner may submit a claim under Section 54 of the GST Act. The competent authority shall examine whether the petitioner is entitled to a refund or not. The complete procedure for refunding tax is provided under Section 54 of the CGST Act and Chapter X of the CGST Rules, 2017. Therefore, the petitioner has an efficacious remedy to approach the competent authority for a refund. The writ petition is not maintainable before this Court - Petition disposed off.

Summary

The petitioner sought direction to consider representation for refund of GST related to a construction contract entered before GST introduction. The High Court stated that the petitioner can claim refund under Section 54 of the CGST Act and approach the competent authority for resolution, dismissing the writ petition.