{"id":5576,"date":"2025-08-26T17:41:00","date_gmt":"2025-08-26T12:11:00","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5576"},"modified":"2025-08-26T17:41:00","modified_gmt":"2025-08-26T12:11:00","slug":"refund-limitation-begins-from-igst-payment-date-not-original-cgst-sgst-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/refund-limitation-begins-from-igst-payment-date-not-original-cgst-sgst-hc","title":{"rendered":"Refund Limitation Begins from IGST Payment Date \u2013 Not Original CGST\/SGST | HC"},"content":{"rendered":"<pre><strong>Case Details:<\/strong> <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000404909\/limitation-for-refund-of-wrongly-paid-cgstsgst-begins-from-igst-payment-date-not-original-payment-date-hc\"><span class=\"TextRun SCXW100333746 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW100333746 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Sai Steel Versus<\/span> <span class=\"NormalTextRun SCXW100333746 BCX0\" data-ccp-parastyle=\"Body-All Documents\">State of Bihar<\/span><span class=\"NormalTextRun SCXW100333746 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> (2025) 33 Centax 178 (Pat.)<\/span><\/span><\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong><span id=\"111170000000042283\">Rajeev Ranjan Prasad<\/span><\/strong> &amp;\u00a0<strong><span id=\"111170000000049619\">Shailendra Singh<\/span><\/strong>, <strong>JJ<\/strong><\/li>\n<li><i><strong>S\/Shri\u00a0<span id=\"111170000000125229\">Bijay Kumar Gupta<\/span><\/strong> &amp; <strong><span id=\"111170000000027077\">Manish Kumar<\/span><\/strong>, Advs. for the Petitioner<\/i><\/li>\n<li><i><strong>Shri\u00a0<span id=\"111170000000069928\">Vikash Kumar<\/span><\/strong>, SC-11 for the Respondent<\/i><\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span class=\"TextRun SCXW180726093 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW180726093 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The petitioner, a registered assessee under GST, had erroneously treated certain inter-State transactions as intra-State and accordingly discharged tax under CGST and Bihar GST. Upon audit objection, the petitioner subsequently paid the differential liability under IGST. Thereafter, the petitioner filed a refund application seeking return of the amounts wrongly paid under CGST and Bihar GST along with interest. The jurisdictional officer rejected the claim on the ground of limitation, holding that the two-year period prescribed under Section 54 of the CGST Act and Bihar GST Act was to be reckoned from the date on which the tax was originally paid. The petitioner contended that the relevant date for limitation could only commence from the date of payment of IGST, and not from the earlier payment of CGST and SGST, and the matter was accordingly placed before the High Court.<\/span><\/span><span class=\"EOP SCXW180726093 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><i>High Court Held<\/i><\/h2>\n<p><span class=\"TextRun SCXW120818885 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW120818885 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The High Court held that the computation of limitation under Section 54 of the CGST Act and Bihar GST Act, read with Section 19 of the IGST Act, must commence from the date on which tax was correctly deposited under IGST, and not from the date on which the petitioner had initially paid CGST and SGST by mistake. It observed that the Department of Revenue had erred in reckoning limitation from the date of original payment, since the liability was correctly discharged only upon payment under IGST. The Court further directed that the petitioner was entitled to refund of the wrongly paid CGST and SGST, together with appropriate interest, as provided under the statute.<\/span><\/span><span class=\"EOP SCXW120818885 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2>List Of Case Cited<\/h2>\n<p><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(74)%20G.S.T.L.%20417%2F(2023)%206%20Centax%20178%20(Jhar.)&amp;itemType=AP\">Gajraj Vahan (P.) Ltd. v. State of Jharkhand<\/a> \u2014\u00a02023 (74) G.S.T.L. 417\/(2023) 6 Centax 178 (Jhar.)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Sai Steel Versus State of Bihar (2025) 33 Centax 178&hellip;<\/p>\n","protected":false},"author":10,"featured_media":5600,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-5576","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Refund Limitation Begins from IGST Payment Date \u2013 Not Original CGST\/SGST | HC<\/title>\n<meta name=\"description\" content=\"HC rules that refund limitation under Section 54 starts from IGST payment date, not earlier CGST\/SGST payment, entitling 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