Section 54 of the CGST Act, 2017 establishes a structured mechanism for claiming GST refunds on excess tax, exports, zero-rated supplies, and unutilized ITC, ensuring transparency, compliance, and timely relief for eligible taxpayers across India under Indian tax law.
The Gujarat High Court directed refund of GST paid on transfer of leasehold rights and cautioned authorities against delay. The Court was hearing a writ petition challenging Deficiency Memos in Form GST RFD-03 that stalled a refund claim under Section 54 of the CGST Act, 2017.
