Remanded GST refund matter where supply made as inter-State was subsequently held as intra-State to decide in light of Circular No. 162/18/2021-GST

Last updated: 13 December 2021

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The Chhattisgarh High Court has overturned a decision that rejected a GST refund claim of over £12,000. The case involved a supply initially treated as inter-State but later identified as intra-State. The High Court has sent the matter back for a fresh decision, specifically instructing the authorities to consider Circular No. 162/18/2021-GST, which clarifies the meaning of 'subsequently held' in relation to such supply classifications.

Court :
Chhattisgarh High Court

Brief :
The Hon'ble Chhattisgarh High Court in M/S Radhemani and Sons v. the Additional Commissioner (Appeals) CGST and Central Excise & Ors. [W.P.(T) No. 213 of 2021 dated December 7, 2021] set aside the order rejecting the refund claim of the assessee amounting to INR 12,69,255/- passed by the Appellate Authority and remanded back the matter to decide the same afresh in accordance with law and in light of the Circular No. 162/18/2021-GST dated September 25, 2021 ("the Circular") interpreting the phrase "subsequently held" in the provisions of Section 77 of Central Goods and Services Tax Act, 2017 ("the CGST Act") and Section 19 of the Integrated Goods and Services Tax Act, 2017 ("the IGST Act").

Citation :
W.P.(T) No. 213 of 2021 dated December 7, 2021

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