Hon'ble High Court directed GST Authority to refund GST paid under wrong head

Last updated: 02 December 2021
Quick Summary
The Punjab and Haryana High Court has ordered the GST Authority to refund approximately £108 crores, plus interest, to SBI Cards & Payment Services Limited. This amount was initially paid under the wrong tax heads (CGST & SGST) for transactions that were later identified as inter-state. Although the company subsequently paid the correct IGST, their initial claim for a refund of the wrongly paid tax was denied. The High Court ruled that the refund was due, given the money had been held by the authority for two and a half years.

Court :
Punjab and Haryana HC

Brief :
The Hon'ble Punjab and Haryana High Court ("Punjab and Haryana HC") in the matter of SBI Cards & Payment Services Limited v. Union of India and others [CWP-8108-2021 (O&M) dated October 08, 2021], directed the Authority to refund GST worth Rs. 108 crores paid under the wrong head along with applicable interest as the money was lain with the Authority for the past two and a half years.

Citation :
CWP-8108-2021 (O&M) dated October 08, 2021

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Bimal Jain
Published in GST
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