2024 (2) TMI 177 - HC - GST

Refund of the excess payment of tax made by the petitioner - application of petitioner was rejected vide Ext.P1 order stating that it was not filed within the time limit prescribed u/s 54(1) of the said Act, i.e. two years from the relevant date as prescribed for the period - HELD THAT - There are no ground to entertain such a writ petition, which has been filed seeking for a direction to consider order dated 17.12.2020 afresh by filing an application as late as on 9.3.2022. Petition dismissed.

Summary

Issues involved:
The petitioner seeking a writ/direction for refund of excess tax payment due to mistaken payment on behalf of brother-in-law.

Judgment Summary:

Issue 1: Refund of excess tax payment
The petitioner, engaged in works contracts and registered under CGST/SGST Act, mistakenly paid tax dues for his brother-in-law, who later paid the same amount. The petitioner sought a refund of the excess payment made by him. However, the application for refund was rejected for not being filed within the prescribed time limit under Section 54(1) of the CGST Act. The petitioner filed another application for the same refund. The Court dismissed the writ petition seeking a direction to reconsider the earlier rejection, stating that filing the application on 9.3.2022, much later than the relevant date, was not grounds for entertaining the petition. The writ petition was deemed lacking in merit and was consequently dismissed, along with any pending interlocutory application.