Refund of Voluntary GST Deposit Cannot Be Rejected Due to Limitation: Gujarat HC

Messrs Aalidhra Texcraft Engineers & Anr. Vs Union of India & Ors. (Gujarat High Court) Refund of voluntarily deposit of GST cannot be rejected on the ground of limitation but no interest eligible on such refund: Gujarat High Court It was held that when the petitioner has deposited voluntarily the amount of Rs. 40,00,000/-, the same would not be covered by the provisions of Section 54 of the GST Act and the same is required to be refunded by the respondent authorities as the same could not have been rejected on the ground of limitation under Section 54(1) of the GST Act. However, the ...