Limitation to claim GST refund starts ticking from Correct Tax Payment Date: Patna HC

Sai Steel Vs State of Bihar through (Patna High Court)

The Patna High Court has set aside the rejection of a refund claim made by the taxpayer under Section 77 of the CGST Act, 2017 and Rule 89(1A) of the CGST Rules. The petitioner had initially paid CGST and SGST on certain supplies mistakenly treated as intra-State transactions. However, a subsequent departmental audit determined the transactions to be inter-State, prompting the petitioner to pay the correct IGST on 04.03.2023 and apply for a refund of the earlier taxes.

The refund application was rejected by the Departme

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