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TMI Blog2023 (9) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... Baid and Mr Ajitesh Garg, Advocates. For the Respondents Through: Mr Atul Tripathi, SSC with Mr V.K. Attri, Advocate. VIBHU BAKHRU, J. 1. The petitioner (hereafter 'DMRC') has filed the present petition impugning an order (Order-in-Appeal No. 241/2022-2023) dated 24.02.2023 passed by respondent no. 1, whereby the DMRC's appeal against an order dated 04.07.2022 passed by respondent no.2 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7, raised an invoice of an amount of Rs.19,04,520/- for the services rendered. The invoiced amount included Goods and Services Tax (GST) of Rs.2,90,520/- computed at the rate of 18%. 4. Respondent no. 3 paid an amount of Rs.16,14,000/- against the said invoice but did not pay the amount of GST as included in the said invoice. In order to ensure that there is no failure in complying with its statu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er a mistake would amount to collection of tax without the authority of law and thus, violates Article 265 of the Constitution of India. 8. The DMRC relies upon the decision of the Supreme Court in State of Madhya Pradesh & Anr. v. Bhailal Bhai: AIR 1964 SC 1006, in support of its contention that payment made under a mistake of law is required to be refunded. It is also contended on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of law is not considered as tax collected by them and, therefore, Section 54 is not applicable" 10. This Court had called upon the respondents to ascertain whether the Department had accepted the aforesaid view or had appealed the decision of the Gujarat High Court in M/s Cosmol Energy Private Limited v. State of Gujarat (supra). 11. Mr. Tripathi, learned counsel appearing for the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chargeable on services availed by it. But since GST is not payable in respect of such services, respondent no. 3 has not paid the said amount. 14. The period of limitation for applying for a refund as prescribed under Section 54 of the CGST Act, would not apply where GST is not chargeable and it is established an amount has been deposited under a mistake of law. 15. In view of the above, we set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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