Celebrity Structures India (P.) Ltd. v. Assistant Commissioner of Central Tax, Bengaluru

Background of the Case

This case concerns an important issue relating to refund of GST paid under an incorrect tax head and the applicability of limitation provisions under the CGST Act. The petitioner, Celebrity Structures India (P.) Ltd., had inadvertently discharged GST liability under the wrong tax head. Subsequently, upon realizing the mistake, the petitioner paid the tax again under the correct head in accordance with the provisions of the GST law.

As a result, the tax initially paid under the incorrect head became excess tax lying with the Government. Accordingly, the petitioner filed a refund application seeking refund of the amount wrongly paid.