Wrong Tax Head Entry Cannot Deny Legitimate CGST Refund: Allahabad HC

Bharat Mint & Aroma Chemicals Vs Union of India And 2 Others (Allahabad High Court) Allahabad High Court has quashed an order by a GST appellate authority that denied a tax refund to Bharat Mint & Aroma Chemicals. The court ruled that the refund claim was wrongly rejected on two technical grounds, finding the authority’s approach to be flawed and a violation of the principles of natural justice. The company had sought a refund of excess Central Goods and Services Tax (CGST). While the application was for a CGST refund, the amount was mistakenly entered under the Integrated Goods ...