Relevant Date for GST Refund Claim is Tax Payment date under Correct Head: Delhi HC

DMI Alternatives Private Limited Vs Additional Commissioner CGST Appeals 1 Delhi & Ors. (Delhi High Court) The Delhi High Court recently addressed the issue of refund claims for taxes paid under the wrong head and subsequently corrected. In the case of DMI Alternatives Private Limited Vs Additional Commissioner CGST Appeals 1 Delhi & Ors., the court clarified the relevant date for claiming refunds, providing significant insights for taxpayers. This article explores the facts, arguments, and the court’s ruling in detail. DMI Alternatives mistakenly paid taxes under the wrong head ...