Seeking direction to re-credit amount - period of limitation for ...

Case Laws GST

October 28, 2022

Seeking direction to re-credit amount - period of limitation for refund - Gap between online application and physical application - It has to be held that the date of filing of the application by the petitioner on common portal would be liable to be treated as date of filing claim for refund to the satisfaction of requirement of Section 54 of the CGST Act and Rule 89 of the CGST Rules. The procedure evolved in Circular dated 15.11.2017 cannot operate as delimiting condition on the applicability of statutory provision - HC

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Seeking direction to re-credit amount - period of limitation for ...

Case Laws GST

October 28, 2022

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