Case Details:
| Particular | Details |
| Case No. | W.P.(T) NO. 1801 OF 2021 |
| Case Name | Gajraj Vahan (P.) Ltd. v. State of Jharkhand |
| Court | High Court of Jharkhand |
| Date of Judgement | 10-05-2023 |
| Citation | GIG-CLS-0005 |
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Issue- In the above case, The petitioner has challenged refund rejection order being time barred. Petitioner contended that he made payment in a wrong head and there is no dispute regarding the same but respondent authority has rejected the claim of petitioner on the ground of limitation. He contended that as per Circular bearing No. 162/18/2021-GST dated 25.9.2021, section 77(i) of the CGST Act, 2017, it extends the limitation of refund in case of wrong deposit.
Held- It was held that in terms of Circular bearing No. 162/18/2021-GST dated 25.9.2021, petitioner be allowed to file an application for refund of excess CGST paid.
