The Goods and Services Tax Appellate Tribunal (GSTAT), State Bench, Bhopal, has held that an appeal involving a GST refund dispute did not raise any substantial question of law and, considering that the disputed amount was below ₹50 lakh, directed that the matter be placed before the Vice President of GSTAT in accordance with Order for appropriate further directions. 

The bench of Upendra Kumar Singh (Judicial Member) and Sunil K. Das (Technical Member) has observed that the appeal did not involve any question requiring interpretation of the CGST Act, the IGST Act, the UTGST Act, or the Rules framed thereunder. Instead, the controversy was confined to the factual application of the refund provisions to the appellant’s claim.

The appellant, a manufacturer and seller of ice creams registered under the Central Goods and Services Tax Act, 2017, had filed a refund claim of ₹4,13,827 under Section 54 of the CGST Act. The refund related to Integrated GST (IGST) paid twice on the same transaction during the tax period of December 2019. 

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During scrutiny, the department noticed that the tax sought to be refunded pertained to the financial year 2018–19, whereas the refund application had been filed for the period 2019–20. A show cause notice was consequently issued seeking clarification. After considering the reply, the adjudicating authority rejected the refund claim through an order dated 15 March 2023. The first appellate authority subsequently upheld that rejection by an order dated 27 September 2024, prompting the assessee to approach the GSTAT. 

Before proceeding with the merits of the appeal, the GSTAT first considered whether the dispute involved a “question of law.” The Tribunal observed that a question of law generally arises when adjudication requires interpretation of statutory provisions, rules, legal principles, or constitutional provisions, rather than merely determining disputed facts. 

The Bench further explained that while the contents of a document may give rise to factual issues, the legal effect and interpretation of that document can constitute a question of law. Likewise, disputes involving the construction of statutory provisions or incorrect application of legal principles may also involve questions of law requiring judicial determination. 

The Tribunal also recorded that both the appellant and the departmental representative agreed that no question of law arose in the appeal. 

The Bench additionally noted that the appellant had failed to comply with an earlier direction issued by the Tribunal on 10 July 2025. It therefore reiterated its direction requiring the appellant to comply with that earlier order before the matter could proceed further. 

Since the appeal involved no question of law and the disputed amount was below ₹50 lakh, the GSTAT, in terms of Order No. 3/GSTAT/PB/2026 dated 14 May 2026, directed that the appeal be placed before the Vice President, State Bench, Bhopal, for further directions. The order was passed on 24 July 2026 by a Bench comprising.

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