2024 (10) TMI 1035 - HC - GST

Taxpayer Wins Major GST Refund Battle, Secures Full Rs. 3 Crore with 6% Interest After Challenging Tax Authority's Decision

The HC ruled in favor of the petitioner, ordering the CGST to refund Rs. 3,00,00,000 paid under protest, with 6% interest if not processed within two ... Short payment of the GST - seeking a declaration that the petitioner is entitled to ITC and in the alternative for refund of Rs.3 Crore, which were paid under protest - HELD THAT:- When it is apparently a matter wherein the petitioner either was made to deposit or had deposited the money even before adjudication of its liability to pay the tax, such payment cannot be treated as a voluntary one; more so, when it was made on the very date when the petitioner’s premises was visited by the revenue officials. The respondent – CGST shall forthwith refund the amount of Rs. 3,00,00,000/- to the petitioner - If the amount is not refunded within two weeks, it shall carry simple interest @ 6% per annum - The writ petition is allowed partly. The petitioner company agreed to a short payment of GST and paid Rs. 3,00,00,000 under protest. The court ordered the CGST to refund this amount with 6% interest if not done within two weeks. The writ petition was allowed partly.