Case Law Details
Delhi Metro Rail Corporation Ltd. Vs Additional Commissioner (Delhi High Court)
Limitation Period u/s 54(1) of the CGST Act cannot be invoked when tax is collected without authority of law
The Hon’ble Delhi High Court in the case of Delhi Metro Rail Corporation Limited vs. The Additional Commissioner, Central Goods and Services Tax Appeals and Others [W.P. (C) 6793/2023 dated September 18, 2023] held that the limitation period of two years under Section 54(1) of the Central Goods and Service Tax Act, 2017 (“the CGST Act”) for filing an application for refund of tax, cannot be invoked when Revenue Department collected the tax without any authority of law. Hence the Writ Petition was allowed, and the Revenue Department was directed to process the claim for refund of the Petitioner.
Facts:
Delhi Metro Rail Corporation (“the Petitioner”) was engaged by Surat Municipal Corporation (“the Service Recipient”) to prepare a Project Report (“the Report”) on developing the Metro Rail Project in Surat, Gujarat. The Petitioner rendered the service for preparing the Report, and raised an invoice dated August 11, 2017, amounting to Rs.19,04,520/- including Goods and Service Tax (“GST”) of Rs. 2,90,520/-.
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