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GST - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

Refund of IGST - rejection on the ground of time limitation - ...

GST

February 24, 2022

Refund of IGST - rejection on the ground of time limitation - any computing of period of limitation for any such appeal, application of proceeding the period from 15.03.2020 till 02.10.2021 shall stand excluded and in the present case admittedly the application for refund having been filed on 12.05.2021, the petitioner is entitled to the benefit of such order. - HC

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