https://www.taxtmi.com/caselaws?id=417027 HC dismissed the petition for GST refund filed by the petitioner claiming tax was paid by mistake on non-supply of services. The court held that tax was paid on 20.12.2017, making the refund claim due by 19.12.2019 under Section 54 of CGST Act, 2017. However, the claim was filed only on 30.05.2020, rendering it time-barred. The court noted that petitioner should have either rectified returns under Section 39(9) or requested client to issue credit notes to neutralize excess GST payment. The refund claim was clearly barred by limitation under Section 54(1) of the Act. en-us Tue, 21 Dec 2021 00:00:00 +0530 Tue, 01 Apr 2025 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417027 HC dismissed the petition for GST refund filed by the petitioner claiming tax was paid by mistake on non-supply of services. The court held that tax was paid on 20.12.2017, making the refund claim due by 19.12.2019 under Section 54 of CGST Act, 2017. However, the claim was filed only on 30.05.2020, rendering it time-barred. The court noted that petitioner should have either rectified returns under Section 39(9) or requested client to issue credit notes to neutralize excess GST payment. The refund claim was clearly barred by limitation under Section 54(1) of the Act. Case-Laws GST Tue, 21 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417027