Supreme Court directs Assessee to Opt for Appeal Under CGST as Ruled by Gujarat HC

The Patna High Court has ruled that the "limitation to claim a GST refund begins from the date of correct IGST payment." The court's decision provides much-needed clarity on the matter and is a significant victory for taxpayers. The ruling clarifies that the clock for filing a refund claim starts only after the tax has been paid correctly. This judgment ensures that taxpayers are not penalized for an error in the initial payment.