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2024 (3) TMI 1029 - DELHI HIGH COURTRefund claim - Period of limitation - Double Taxation - The respondent had also paid tax on the same invoices. - Seeking direction to the respondents to grant benefit of Input Tax Credit that was paid by the Petitioner on the same invoices for the period 2019-2020, on which, Respondent No. 3 has also paid the tax - HELD THAT:- This petition is disposed of permitting the petitioner to file an appropriate application as mandated by Section 54 of the Act claiming refund. The period between 19.01.2024 till today shall be excluded for the purposes of limitation. Further, the claim of the Petitioner that Petitioner is covered by Notification No. 13/22 shall be considered by the Proper Officer in accordance with law while entertaining the application for refund filed by the Petitioner.
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