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GST - Highlights / Catch Notes

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Rejection of refund claim - Period of limitation - the ...


High Court Orders Revenue to Process Refund Claim Filed Within Excluded Limitation Period Under CGST Section 168A.

January 21, 2023

Case Laws     GST     HC

Rejection of refund claim - Period of limitation - the Notification dated 5.7.2022 issued by the Central Government in exercise of powers u/s 168A of the CGST, which excludes the time limit specified for computing of period of limitation in filling the refund application, the claim of the petitioners for refund was filed within such excluded period. - Revenue directed to process the refund application - HC

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