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2022 (9) TMI 936 - HC - GSTRefund of unutilised Input Tax Credit - rejection on the ground of time limitation - Section 54 of CGST Act - HELD THAT:- In terms of the amendment in the explanation to Rule 54, relevant date for filing the refund application is provided to be two years from the due date of furnishing GSTR 3B returns. In other words, the last date for filing refund application in the month of February 2018 would be 20.03.2020 being two years from the due date of furnishing GSTR 3B returns. In the present case, the refund application was filed on 02.05.2020, however in view of the above notification, in particular clause (iii) thereof, the period from 01.03.2020 to 28.02.2022 was excluded from the limitation period. The petitioner would be entitled to the benefit of the same. The competent authority is directed to reconsider the claim of refund of the petitioner - Petition disposed off.
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