SEZ entitled to GST refund as it falls within the meaning of ‘any person’ under Section 54 r/w Rule 89

Last updated: 19 October 2021

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The Madras High Court has ruled that Special Economic Zones (SEZs) are considered 'any person' under Section 54 of the CGST Act, making them eligible to claim GST refunds. This decision came after an SEZ, Platinum Holdings Pvt. Ltd., erroneously paid taxes on zero-rated supplies and sought a refund. The court affirmed that the refund provisions apply broadly, allowing SEZs to reclaim taxes paid in error.

Court :
Madras High Court

Brief :
The Hon’ble Madras High Court in the case of Platinum Holdings Pvt. Ltd. Vs. Additional Commissioner of GST & Central Excise [W.P.No.13284 of 2020 decided on August 11, 2021] has held that a Special Economic Zone ("SEZ") falls withing the meaning of ‘any person’ under the provisions of Section 54 of the Central Goods and Services Tax Act, 2017 ("CGST Act") Act dealing with applications for refund read with Rule 89(1) of the Central Goods and Services Tax Rules, 2017 ("CGST Rules").

Citation :
W.P.No.13284 of 2020 decided on August 11, 2021

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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