Pushpagiri Medical Society Vs State of Kerala
Date: January 18, 2026
Subject Matter
Limitation Period for Refund of Mistakenly Paid Tax Commences from Date of Correct Payment
Summary
The High Court allowed the writ petition, setting aside the rejection orders for refund applications. The court held that the two-year limitation period for claiming a refund of mistakenly paid tax commences from the date the correct tax payment is m…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner is a registered non-profit organization and runs a hospital and various medical education institutions in the State of Kerala. The petitioner is also a registered tax payer under the provisions of the ‘Central Goods Services Tax Act 2017 and the Kerala Goods Services Tax Act of 2017. The issue involved in this writ petition pertai…