Relevant date for claiming refund under CGST Act - claim filed beyond the two years period -...

Relevant date for claiming refund under CGST Act - claim filed beyond the two years period - interpretation of the expression 'relevant date' qua CGST - 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. - HC .....

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