2024 (2) TMI 177 - HC - GST

Tax Refund Claim Rejected: Excess Payment Application Fails Due to Missed Statutory Time Limit Under CGST Act Section 54(1)

BIJU. K.P Versus THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, STATE TAX OFFICER (WC), STATE GOODS AND SERVICES TAX DEPARTMENT, STATE OF KERALA

HC dismissed writ petition seeking tax refund for excess payment made mistakenly. Court held that application filed beyond prescribed time limit under ... Refund of the excess payment of tax made by the petitioner - application of petitioner was rejected vide Ext.P1 order stating that it was not filed within the time limit prescribed u/s 54(1) of the said Act, i.e. two years from the relevant date as prescribed for the period - HELD THAT:- There are no ground to entertain such a writ petition, which has been filed seeking for a direction to consider order dated 17.12.2020 afresh by filing an application as late as on 9.3.2022. Petition dismissed. Petitioner, a registered assessee under the CGST/SGST Act, paid Rs.1,09,292/- on 26.10.2020 which was attributable to his brother-in-law's tax liabilities for January and March 2018. Petitioner filed an application under Section 54 claiming refund of the excess tax; that application was rejected by Ext.P1 on the ground that it was 'not filed within the time limit prescribed under Section 54(1) of the said Act, i.e. two years from the relevant date.' Petitioner subsequently filed Ext.P4 on 9.3.2022 seeking fresh consideration. Court declined to entertain a writ seeking direction to reconsider the order dated 17.12.2020 given the delay in filing Ext.P4, holding that the petition 'lacks merit' and noting that it is not appropriate to direct fresh consideration after such belated action. 'The writ petition lacks merit and is hereby dismissed.'