Gujarat HC Allows GST Refund Despite Time Bar Limitations

Gujarat State Police Housing Corporation Ltd. Vs Union of India & Anr. (Gujarat High Court) Gujarat High Court has set aside the rejection of a refund claim by Gujarat State Police Housing Corporation Ltd., ruling that the two-year limitation under Section 54(1) of the CGST Act does not apply in cases where tax was paid under a mistaken belief. The petitioner, a government undertaking, had paid GST on construction activities for government projects but later realized that the services were exempted under Notification No. 32/2017-Central Tax (Rate). Subsequently, a refund was sought for the...