2026 (1) TMI 1683

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....Tax Act of 2017. The issue involved in this writ petition pertains to the rejection of refund application submitted by the petitioner for the amounts mistakenly paid by the petitioner; i.e., instead of paying the Kerala Flood Cess, the amount was paid along with GSTR Form-1, due to a misconception. 2. The facts that led to the filing of this writ petition are as follows:- The State Government introduced Kerala Flood Cess as per the Finance Act 2019, which was notified with effect from June 2019. The said Cess was introduced to overcome the crisis caused due to the flood in the State of Kerala in the year 2018. Immediately after the introduction of the same, as there was some confusion in respect of the payment to be made towards Kerala F....

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.... Sri. P.R.Sreejith, the learned Standing Counsel for the additional 4th respondent. 5. The specific contention raised by the learned counsel for the petitioner is that, taking note of the nature of the transaction and also in the light of Ext.P5 Circular issued in this regard by the Central Board of Indirect Tax and Custom, the rejection of refund applications is not legally sustainable. The learned counsel for the petitioner brought the attention of this Court to the statutory stipulations contained in Sec.54 which deals with the period of limitation of two years that starts from the relevant date. According to the learned counsel for the petitioner, the relevant date in the light of Ext.P5 in this case, would be the date on which the p....

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....ST Rules, the last date for filing refund application in FORM GST RFD-01 would be 09.11.2024 (two years from the date of payment of tax under the correct head, i.e. integrated tax) 7. On going by the said illustration, it is evident that the right to claim a refund arises on the date on which the applicant makes the tax payable by him, in the correct account. Therefore, the period of limitation has to be counted from the date on which such payment has been effected in the correct account. Even though Section 77 of CGST Act and Section 19 of the IGST Act are not strictly applicable in the facts and circumstances of the case, because of the fact that the amounts in question is payable towards Kerala Flood Cess, I am of the view that, takin....