Babasaheb Kedar Shetkari Sahakari Soot Girni Limited Vs State of Maharashtra and others
Date: September 24, 2023
Court: High Court
Bench: Bombay
Type: Writ Petition
Judge(s)/Member(s): AVINASH G. GHAROTE & URMILA JOSHI-PHALKE
Subject Matter
Excess Input Tax Refund Allowed as Section 54(1) Amendment is Prospective
Summary
The Bombay High Court has allowed a petition for refund of excess input tax, holding that the amendment to Section 54(1) of the GST Act, 2017, which changed the 'relevant date' for limitation, applies prospectively from February 1, 2019. The Court af…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT Heard Mr. Gohokar, learned counsel for the petitioner and Mr. Pathan, learned Assistant Government Pleader for the respondent / State. None for the respondent No.6 though served as per affidavit of service upon it. 2. The petition questions the refusal on the part of the respondents to refund the excess input tax under the GST Act, claimed to ha…