https://www.taxtmi.com/caselaws?id=754000 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. en-us Wed, 12 Jun 2024 00:00:00 +0530 Fri, 14 Jun 2024 08:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754000 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. Case-Laws GST Wed, 12 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754000