Refund Claim u/s 54 of CGST Act can be File by a Person who Borne Incidence of Tax: Calcutta HC allows Refund [Read Order]

By Yogitha S. Yogesh - On July 1, 2023 1:20 pm - 2 mins read
Refund Claim - Refund - CGST Act - CGST - Borne Incidence of Tax - Tax - Calcutta High Court - Calcutta High Court allows Refund - Taxscan

The Calcutta High Court held that a refund claim under section 54 of the Central Goods and Service Tax Act, 2017can be filed by any person who has borne the incidence of tax. M/s. Radiant Enterprises Private Limited and Anr., the writ petitioners challenged the order dated 20th December 2022 passed by the Single Bench…

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