{"id":5531,"date":"2025-08-23T17:26:02","date_gmt":"2025-08-23T11:56:02","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5531"},"modified":"2025-08-27T10:58:05","modified_gmt":"2025-08-27T05:28:05","slug":"hc-orders-refund-of-gst-recovered-before-limitation-period","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/hc-orders-refund-of-gst-recovered-before-limitation-period","title":{"rendered":"HC Orders Refund Of GST Recovered Before Limitation Period"},"content":{"rendered":"
Case Details: Bhawya<\/span> Enterprises<\/span> Versus<\/span> Assistant Commissioner, State Taxes & Excise<\/span> (2025) 33 <\/span>Centax<\/span> 140 (H.P.)<\/span><\/span><\/a>\u00a0<\/span><\/strong><\/pre>\n
Judiciary and Counsel Details<\/em><\/h2>\n
    \n
  • Vivek Singh Thakur<\/span><\/strong> & Sushil Kukreja<\/span>, JJ<\/strong><\/li>\n
  • Mrs Vibhooti Malhotra<\/span><\/strong>, S\/Shri\u00a0Vardaan Malhotra<\/span><\/strong> & Atul G. Sood<\/span><\/strong>, Advs. for the Petitioner<\/i><\/li>\n
  • Ms Sharmila Patial<\/span><\/strong>, Addl. Adv.,\u00a0Ms Reeta Thakur<\/span><\/strong>, Sr. Panel Counsel,\u00a0Ms Aastha Kohli<\/span><\/strong>, Adv.,\u00a0Amar Nath Gautam<\/span><\/strong>, Assistant Commissioner<\/i><\/li>\n<\/ul>\n
    Facts of the Case<\/em><\/h2>\n
    The petitioner\u2019s grievance was that the Assistant Commissioner had recovered the demanded CGST from its account within five days of passing the adjudication order dated 01.05.2025, much before expiry of the statutory period of three months available for filing an appeal under Section 107 of the CGST Act. It was contended that premature recovery prejudiced the petitioner\u2019s right to file an appeal, as the GST portal insisted on pre-deposit of 10% of the disputed tax, but the amount already recovered was being treated as admitted tax and not as pre-deposit. The Assistant Commissioner himself issued a certificate admitting that the recovery had been made inadvertently for the <\/span>financial years<\/span> 2018-19 and 2019-20. Despite such admission, the recovered amount was not reversed to the petitioner\u2019s account, compelling the filing of the writ petition.<\/span><\/span>\u00a0<\/span><\/p>\n
    High Court Held<\/i><\/h2>\n
    The High Court <\/span>observed<\/span> that since the officer had admitted that the recovery was made by mistake, the amount so recovered was liable to be refunded or reversed to the very account from which it was debited. The Court directed the respondent authority to rectify the mistake and refund\/reverse the recovered amount along with applicable statut<\/span>ory interest on or before 26-07-<\/span>2025. It was clarified that no opinion was being expressed on the merits of the dem<\/span>and raised under order dated 01-05-<\/span>2025, and the same would remain subject to the outcome of any statutory appeal or <\/span>remedy availed by the petitioner. With these directions, the petitions were disposed of.<\/span><\/span>\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"
    Case Details: Bhawya Enterprises Versus Assistant Commissioner, State Taxes & Excise (2025)…<\/p>\n","protected":false},"author":10,"featured_media":5553,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-5531","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"\nHC Orders Refund Of GST Recovered Before Limitation Period<\/title>\n<meta name=\"description\" content=\"HC rules that GST recovered mistakenly before the expiry of the three-month limitation period must be refunded to the taxpayer along with applicable interest.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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