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2024 (4) TMI 281 - GUJARAT HIGH COURTRefund of accumulated input tax credit in terms of Section 54(3)(ii) of the Central Goods & Service Tax Act, 2017 (CGST Act) read with Rule 89(5) of the Central Goods & Service Tax Rules, 2017 - relevant date for the purpose of considering the limitation u/s 54 - HELD THAT:- The respondent authority is directed to consider the date of filing of the refund application to be preferred by the petitioner be considered as the date of filing manual refund application as relevant date for the purpose of considering the limitation under Section 54 so as to process the refund application preferred by the petitioner online and grant the refund to which the petitioner is eligible and not disputed by the respondent authorities, in accordance with law. The petitioner shall file fresh refund application online within a period of four weeks from today. However, the date of such application shall be deemed to have been to be considered as of date of manual filing of refund applications by the petitioner - Petition disposed off.
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