Section 54 of the CGST Act, 2017 –– Refund –The petitioner submitted that the Transferor Company merged with the petitioner. The said Transferor Company had raised invoices during the month of June, July, August and September, 2017 and had discharged the Tax liability. The petitioner by mistake paid the tax on the same invoices on which tax was paid by the transferor company, without either actually supplying service to the their customer. All the invoices which are dated 01.11.2017 in the returns were never generated by the petitioner. The respondent submitted that the tax was paid on 01.11.2017. Therefore, the refund claim should have been filed within two year from the date of payment but the refund claim was filed on 30.05.2020, long after the expiry of limitation prescribed under Section 54 of the Act, 2017. The court observed that the refund claim filed by the petitioner is clearly barred under the limitation prescribed under Section 54(1) of the Act. The option available to the petitioner was to request its client to issue an appropriate credit note to neutrilize the alleged excess payment of GST. The petitioner has to workout with its customer/client and neturalize the incidence of alleged wrong /excess payment of tax.

Held that:- The Hon’ble High Court dismissed the petition.