Limitation to Claim GST Refund Begins from Date of Correct Tax Payment: Patna High Court

The Patna High Court recently delivered a judgment concerning the refund of taxes paid under the Central Goods and Services Tax Act, 2017 (CGST Act) and the Integrated Goods and Services Tax Act, 2017 (IGST Act) when the nature of supply is later found to be different from what was initially declared by the taxpayer. The case arose after a taxpayer initially treated a supply as an intra-State transaction, paid…