Patna HC Clarifies Limitation for Refunds Under Section 77 of CGST Act

A recent judgment by the Patna High Court in the case of  Sai Steel v. State of Bihar on July 28, 2025, provides a crucial clarification on the limitation period for refund claims under Section 77 of the CGST Act. This ruling addresses the common issue of misclassification of supply and subsequent tax payments under the correct head. The court’s decision provides a clear distinction between the limitations under Section 54 and Section 77, offering a significant takeaway for businesses. Facts of the Case The petitioner, a company named Sai Steel, filed all their GST returns for the finan...