Kerala HC Allows GST Refund as Limitation Counted from date of payment under correct head

Pushpagiri Medical Society Vs State of Kerala (Kerala High Court) The petitioner, a registered non-profit organization running a hospital and various medical education institutions in Kerala, is also a registered taxpayer under the Central Goods and Services Tax Act, 2017 (CGST Act) and the Kerala Goods and Services Tax Act, 2017. The writ petition concerns the rejection of refund applications filed by the petitioner for amounts mistakenly paid toward the Kerala Flood Cess. The Kerala Flood Cess was introduced by the State Government through the Finance Act, 2019, with effect from June 2019, t...