Case Law Details
C.P. Ravindranath Menon & Another Vs Deputy Commissioner of State Tax & Ors. (Bombay High Court)
GST refund application is valid even for the period prior to issuance of refund policy for unregistered persons
In a recent case, the Bombay High Court addressed the issue of whether unregistered persons can claim a refund of Goods and Services Tax (GST) for transactions that occurred before the introduction of a specific refund policy for such individuals. The court’s decision in C.P. Rabindranath Menon v. Deputy Commissioner of State Tax [Writ Petition No. 5131 of 2022 dated April 21, 2023] has significant implications for unregistered persons seeking GST refunds.
High Court set aside the order rejecting the refund claim filed by the unregistered person pursuant to agreement for purchase of residential flats and held that the Petitioner should be given opportunity for reconsidering their claim for refund and restored the refund application before the Deputy Commissioner of State Tax for decision.
Facts:
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