Refund of the IGST paid on the goods supplied to SEZ units - The ...

Exclusion of Time Frame for IGST Refund Claims to SEZ Units Affects Limitation Period Calculation.

October 31, 2022

Case Laws GST HC

Refund of the IGST paid on the goods supplied to SEZ units - The period from 15.03.2020 till 28.02.2022 stand excluded in computing the period prescribed for limitation. Accordingly, the Appeal filed by the petitioners on 21.04.2021 challenging the rejection of refund claim shall have to be considered within the period of limitation - HC

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Refund of the IGST paid on the goods supplied to SEZ units - The ...

Exclusion of Time Frame for IGST Refund Claims to SEZ Units Affects Limitation Period Calculation.

October 31, 2022

Case Laws GST HC

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