Refund claim - time limitation - Ministry of Finance has ...

Case Laws GST

July 19, 2022

Refund claim - time limitation - Ministry of Finance has clarified that the limitation shall be two years from the date of payment of tax. Admittedly, tax has been paid in January 30, 2020. In our considered view, refund application is in time. Though the learned Standing Counsel for the revenue is right in his submission that there is appeal remedy, since petitioner has paid tax twice relegating petitioner to the Appellate authority would not be just and appropriate. - HC

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Refund claim - time limitation - Ministry of Finance has ...

Case Laws GST

July 19, 2022

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