Wrong Tax Head Entry Cannot Deny Legitimate CGST Refund: Allahabad HC

Bharat Mint & Aroma Chemicals Vs Union of India And 2 Others (Allahabad High Court)

Allahabad High Court has quashed an order by a GST appellate authority that denied a tax refund to Bharat Mint & Aroma Chemicals. The court ruled that the refund claim was wrongly rejected on two technical grounds, finding the authority’s approach to be flawed and a violation of the principles of natural justice.

The company had sought a refund of excess Central Goods and Services Tax (CGST). While the application was for a CGST refund, the amount was mistakenly

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