https://www.taxtmi.com/caselaws?id=762998 Gujarat HC allowed petition for refund of excess GST payment. Petitioner erroneously clubbed reverse charge liability with output tax liability in January 2023 GSTR-3B return, then rectified error in March 2023 by paying excess amount of Rs. 53,08,494 through electronic cash ledger. Court found petitioner had already paid tax on outward supplies including inward supply liable to reverse charge, making the additional payment excessive. Authority rejected refund without proper reasoning. HC directed refund of Rs. 53,08,494 as petitioner entitled to excess payment recovery under Circular No. 26/2017. en-us Thu, 21 Nov 2024 00:00:00 +0530 Mon, 02 Jun 2025 20:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762998 Gujarat HC allowed petition for refund of excess GST payment. Petitioner erroneously clubbed reverse charge liability with output tax liability in January 2023 GSTR-3B return, then rectified error in March 2023 by paying excess amount of Rs. 53,08,494 through electronic cash ledger. Court found petitioner had already paid tax on outward supplies including inward supply liable to reverse charge, making the additional payment excessive. Authority rejected refund without proper reasoning. HC directed refund of Rs. 53,08,494 as petitioner entitled to excess payment recovery under Circular No. 26/2017. Case-Laws GST Thu, 21 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762998