Case Law Details
Global Health Ltd Vs Union of India & Ors (Punjab and Haryana High Court)
Introduction: The Punjab and Haryana High Court recently delivered a significant judgment in the case of Global Health Ltd vs. Union of India. The petitioner sought the quashing of the order rejecting their refund application, emphasizing a crucial aspect related to the limitation period. This article delves into the details of the case, the court’s analysis, and the ultimate conclusion.
Detailed Analysis:
1. Background and Petitioner’s Claim: The petitioner, registered under GST in Gurugram, erroneously paid excess SGST under reverse charge mechanism. The claim for a refund of Rs. 16,60,114 was initially filed on 18.10.2019.
2. Deficiency Memo and Second Refund Application: Respondent no.3 issued a deficiency memo on 01.11.2019, citing Rule 90(3) of the CGST Rules. The petitioner, complying with the rule, filed a second refund application on 05.11.2019.
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