2023 (9) TMI 1177

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent no. 1, whereby the DMRC's appeal against an order dated 04.07.2022 passed by respondent no.2 was rejected. 2. The DMRC is, essentially, aggrieved by denial of its claim for the refund of Rs.2,90,520/- as deposited by it under a mistake. There is no dispute that the refund as claimed would be payable to the DMRC. However, its refund claim was rejected on the ground that the application for refund was filed beyond the period of two years as stipulated under Section 54(1) of the Central Goods and Services Tax Act, 2017 (hereafter 'the CGST Act'). 3. The DMRC was engaged by respondent no. 3 (Surat Municipal Corporation) for preparation of a project report for the purpose of development of Metro Rail Project for the City of Surat, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ia. 8. The DMRC relies upon the decision of the Supreme Court in State of Madhya Pradesh & Anr. v. Bhailal Bhai: AIR 1964 SC 1006, in support of its contention that payment made under a mistake of law is required to be refunded. It is also contended on behalf of the DMRC that in similar facts, in M/s Cosmol Energy Private Limited v. State of Gujarat: R/Special Civil Application No. 11905/2020, decided on 22.12.2020, the Gujarat High Court accepted the aforesaid view, and directed refund of the GST paid under a mistake notwithstanding that the application for refund was made after expiry of a period of two years. 9. A plain reading of the decision of the Gujarat High Court in M/s Cosmol Energy Private Limited v. State of Gujarat (supra....