GST refund claims must be filed by the registered service provider, not by an unregistered recipient seeking higher-rate tax recovery.

Under the GST regime, refund of tax allegedly collected at a higher rate must be claimed by the registered person who provided the taxable construction services, because the levy operates on a forward charge basis on the service provider. A recipient who is not the registered person cannot maintain the refund application in its own name. The statutory time limit under Section 54 was also noted as part of the refund framework. On that basis, the writ petition was treated as not maintainable at the petitioner's instance, and the challenge failed.

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Issues: Whether the writ petition seeking refund of GST allegedly collected at a higher rate was maintainable at the instance of the petitioner, who was not the registered person under the applicable GST enactments.

Analysis: GST on construction services operates on a forward charge basis on the provider of services. The services in question were rendered by KG Foundation, which was the registered person under the applicable GST enactments. In that situation, the refund application was required to be made by the registered person and not by the petitioner. The statutory time limit under Section 54 was also adverted to.

Conclusion: The writ petition was not maintainable at the instance of the petitioner and the challenge failed.

Ratio Decidendi: In refund matters under the GST regime, the claim must be made by the registered provider of taxable services, and a recipient who is not the registered person cannot maintain the refund application in its own name.

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