GST Deposited On Erroneous Belief That Payment For Services Rendered Were Chargeable To Tax Cannot Be Retained By Dept: Delhi High Court

The Delhi High Court has ruled in favour of the Delhi Metro Rail Corporation (DMRC), allowing them to claim a refund of Rs. 2,90,520, which it had mistakenly deposited as GST for services related to the preparation of a Detailed Project Report for the Surat Metro Rail Project.  The High Court held so while considering a case where the refund request of DMRC was denied by the GST authorities,…