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 petitioner will not be entitled to any interest on such amount as the same was deposited voluntarily by mistake and therefore, the respondents to refund the amount of Rs. 40,00,000/- deposited by the petitioner.
In view of the foregoing reasons impugned order dated 14.6.2024 passed by the respondent No.2 rejecting the refund application of the petitioner is hereby quashed and set aside and the respondent shall refund the amount of Rs. 40,00,000/- which was deposited by the petitioner by mistake on 20.11.2022 within a period of twelve weeks from the date of receipt of copy of this order.
