Recipient of goods or services cannot file GST refund application: Madras HC

Tvl. Norton Granites & Properties (P) Ltd Vs Assistant Commissioner (ST) (Madras High Court) Summary: In the case of Tvl. Norton Granites & Properties Private Ltd. v. Assistant Commissioner (ST), the Madras High Court dismissed the petitioner’s claim for a GST refund. The petitioner, Tvl. Norton Granites, had engaged KG Foundation for construction services and was charged GST at 18%. Believing the applicable GST rate was 5%, the petitioner sought a refund for the excess amount paid. However, the Assistant Commissioner rejected the refund application, stating that only KG Foundation, ...