Recipient of Goods/Services Cannot File GST Refund Application: Madras High Court Decision

• The Hon’ble Madras High Court ruled that only the registered service provider can file a GST refund application, not the recipient of services
• In the case of Tvl. Norton Granites & Properties Private Ltd. v. Assistant Commissioner (ST), the refund claim by the recipient was deemed invalid
• The recipient, M/s. Tvl. Norton Granites & Properties Private Ltd., had filed a refund application for excess GST paid on construction services provided by KG Foundation
• The Assistant Commissioner rejected the refund application, stating that only the registered service provider, KG Foundation, could file the claim
• The Hon’ble Madras High Court dismissed the writ petition, stating that the refund application should have been filed by the registered service provider, KG Foundation

Source: a2ztaxcorp.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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