Limitation To Claim GST Refund Begins From Date Of Correct Tax Payment: Patna High Court

The Patna High Court has ruled that the "limitation for a GST refund in a wrong head" is computed from the correct payment date. The court's decision provides a significant victory for the taxpayer. The ruling clarifies that a taxpayer can claim a refund from the date of the correct payment. The court's decision is a crucial reminder to all tax authorities to follow due process.