Limitation to Claim GST Refund Begins from Date of Correct IGST Payment: Patna HC

The Patna High Court has ruled that the limitation period to claim a GST refund begins from the date of correct IGST payment, not from an earlier incorrect payment. The court’s decision provides much-needed clarity on the matter, benefiting taxpayers who may have initially made an erroneous payment. The ruling clarifies that the clock for filing a refund claim starts only after the tax has been paid correctly, ensuring taxpayers are not penalized for an error in the initial payment. This judgment ensures a fairer application of the law and prevents legitimate refund claims from being time-barred.