Can recipients of supply claim refund under CGST Act? Madras HC clarifies
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- Last Updated on 22 October, 2021
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Shrayashree Thiyagarajan – [2021] 131 taxmann.com 186 (Article)
The Single Bench of Madras High in the Writ Petitions filed by Platinum Holdings (P.) Ltd [2021] 131 taxmann.com 142 (Mad.), a Developer of Special Economic Zone (SEZ), held that the SEZ Developer, although a recipient of the supply, is entitled to file for refund of GST erroneously paid on zero-rated supplies under section 54(1) of CGST Act, if the incidence of tax has been passed onto them and the liability has been borne by them.
In this article, the author has discussed this decision of the Madras High Court and also analysed the impact of this decision on all those recipients of Supply who have borne the burden of levy without being liable to the same.
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