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2021 (11) TMI 973 - HC - GSTRelevant date for claiming refund under CGST Act - interpretation of the expression 'relevant date' qua CGST (Amendment) Act 2018 - period June of 2018 and August of 2018 - Rule 92 of CGST Rules and Section 54 (8) (b) of C-GST Act - HELD THAT:- The refund applications made on 19.04.2021 need to be entertained and the order of Hon'ble Supreme Court clearly enures to the benefit of the writ petitioner in the case on hand. To that extent, the impugned orders are wrong. Matter sent back to the respondent for considering the refund application de novo and make an order inter alia in accordance with Rule 92 of said Rules and Section 54 (8) (b) of CGST Act - petition disposed off.
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