Section 54 Permits Refund Applications by Tax-Paying Parties, Not Just Depositors Allahabad HC

Ambuja Cement Limited Vs Union of India (Allahabad High Court)

The petitioner, a registered cement manufacturer, challenged orders dated 31 August 2024 and 4 August 2023 before the Allahabad High Court, rejecting its GST refund claim under Section 54 of the CGST Act. The petitioner had entered into an Engineering, Procurement, and Construction (EPC) contract with M/s Howe Engineering Projects India Pvt. Ltd. (HEPIPL) for debottlenecking work at its Dadri Plant in Uttar Pradesh. Invoices dated 28 and 29 November 2022 were raised, and GST at 18% was paid.

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