https://www.taxtmi.com/caselaws?id=459736 Refund of GST paid by mistake: where taxpayer paid tax by self-assessment contrary to an applicable nil-rate notification, the limitation under Section 54(1) CGST Act does not bar refund if the claim is filed after the taxpayer discovers the mistake; explanation treating refund date as payment date does not defeat entitlement where notification exempted the supply. Consequently, amounts paid from the electronic cash ledger must be refunded and adjudicating authority is directed to process claims without rejecting them solely on limitation grounds, applying the principle that tax cannot be retained where levy or collection lacks lawful authority. en-us Thu, 18 Jan 2024 00:00:00 +0530 Tue, 20 Jan 2026 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459736 Refund of GST paid by mistake: where taxpayer paid tax by self-assessment contrary to an applicable nil-rate notification, the limitation under Section 54(1) CGST Act does not bar refund if the claim is filed after the taxpayer discovers the mistake; explanation treating refund date as payment date does not defeat entitlement where notification exempted the supply. Consequently, amounts paid from the electronic cash ledger must be refunded and adjudicating authority is directed to process claims without rejecting them solely on limitation grounds, applying the principle that tax cannot be retained where levy or collection lacks lawful authority. Case-Laws GST Thu, 18 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459736