Bombay HC directs refund of SGST deposited under other head

Source: [TS-421-HC-2017(BOM)-NT]     Feb 16, 2018

HC disposes assessee’s writ pursuant to Revenue’s undertaking to refund amount of SGST erroneously paid under Cess code; Notes that, for month of August 2017, assessee incurred an SGST liability of Rs. 80.60 lacs which was inadvertently paid under Cess code due to oversight/human error and therefore, GST portal rejected GSTR 3B return filed for the said month; Subsequently, assessee in response to communication from GST Helpdesk generated a new challan for SGST payment and was informed to apply for refund once refund procedure is available on the portal, however, assessee was not satisfied with said approach;

Despite receiving any solution/communication from GST Helpdesk/Revenue to either adjust amount paid under Cess head against SGST liability or grant of refund thereof, assessee filed a representation before CBEC, however same also remained unentertained; Consequently, assessee preferred a writ and this Court issued notice to Revenue, whereby, under instructions from Commissioner of GST and Central Excise, Revenue has informed that necessary process to refund the amount has already been initiated.