GST Refund claim timely filed to wrong forum but belatedly filed to correct forum should be accepted

Grand Technologies Vs Assistant Commissioner of GST & CE (Madras High Court)

Held that timely refund claim was filed by the petitioner before PIPDIC (lessor) instead of service tax department which was later on filed before service tax department but belatedly. Such refund claim should be processed by the service tax department.

Facts- Premium of Rs. 31,10,400 including service tax of Rs. 3,17,288 was paid by the petitioner to Pondicherry Industrial Promotion Development and Investment Corporation (PIPDIC) for land allotted to the petitioner. However, the amount paid as premium for the grant of long term lease of industrial plots for a period in excess of 30 years, was exempted from payment of service tax.

Accordingly, the petitioners within the time frame made the refund application before the PIPDIC and not before service tax authorities. PIPDIC opined that the petitioner’s request was misconceived and should have been made before the service tax department. However, the service tax department awoke the fact that the claim has been made beyond the period mentioned in the notification.

Conclusion- Held that in this case, the petitioner has filed the claim before PIPDIC which is altogether a different entity. However, the mere fact that the entity approached was PIPDIC and not an officer of the Department does not, in the light of the reasoning adduced above, persuade me to take a view adverse to the petitioner as I believe that such a conclusion would be hyper-technical.

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