Refund of GST paid erroneously cannot be denied solely on ground of limitation

Rajendra Narayan Mohanty Vs Joint Commissioner of State Tax (Orissa High Court)

Orissa High Court held that refund claimed in respect of tax paid erroneously or under mistaken notion cannot be denied solely on the ground of limitation stipulated in section 54 of the GST Act. Accordingly, refund of taxes deposited twice is allowed and order rejection refund is quashed.

Facts- Questioning the propriety, legality and validity of rejection of application for refund vide Order dated 22^nd October, 2025 passed in Form GST RFD-06 by the Joint Co

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