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GST Refund Limitation Inapplicable to Double Tax Deposit Made Under Mistake: Orissa HC

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By Mariya Paliwala
Orissa High Court
Orissa High Court

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The Orissa High Court has held that the limitation period prescribed under Section 54 of the GST Act does not apply where tax has been deposited twice under a mistaken notion.  The bench of  Chief Justice Harish Tandon and Justice Murahari Sri Raman directed refund of excess GST amounting to Rs. 12,03,290, observing that retention…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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