Refund of excess amount paid by mistake - time limitation - ...

GST

October 17, 2023

Refund of excess amount paid by mistake - time limitation - relevant date - removal of defects - keeping in view the fact that the petitioner has filed the refund application within a period of two years i.e on 18.10.2019, his second application dated 05.11.2019 after removing the deficiency, could not have been rejected on the ground that it was time barred. - HC

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Refund of excess amount paid by mistake - time limitation - ...

GST

October 17, 2023

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