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

Case Laws GST

January 21, 2023

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

View Source

← Previous Next →

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

Case Laws GST

January 21, 2023

You may also like:

Refund claim - rejection on the ground of time limitation - The High Court noted the applicability of the Notification dated 05.07.2022, which explicitly excluded the...

Refund of Additional Duty of Customs paid - to allow the limitation period to start from the date of payment of duty as prescribed under the amended notification, would...

Entry No. 59 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017, as amended by Notification 06/2022-Central Tax (Rate) dated 13.07.2022, mentions 'Meal and...

Refund of Cess - zero-rated sales - relevant date - the recent Notification dated 05.07.2022, clearly postulates that in respect of period 1st March, 2020 to 28th...

Determining the maintainability of a Section 7 application under the Insolvency and Bankruptcy Code (IBC) based on the date of default and the applicability of...

Refund of SAD - rejection on the ground of time limitation - The issue of time limit for filing refund claim was subject matter of litigation before the Hon’ble High...

The High Court dismissed the petition challenging the show-cause notice dated 20.08.2024 issued by the respondent authority in relation to the refund of integrated taxes...

Refund of CENVAT Credit - time limitation - Rule 5 of CENVAT Credit Rules itself clearly specifying that such refund claims would be subject to “such safeguards,...

Period of limitation for claiming refund under GST - Relevant Date - Discussion Forum

Refund claim - time limitation - excess payment of service tax - rejection of refund claim as barred by limitation of time on the ground of delay in filing such...

Refund claim - period of limitation - Aforesaid two letters dated 5-10-1995 and 5-12-1995 could only be regarded as the letters of protest - period of limitation not...

Rejection of the Refund claim - Scope and validity of the addendum issued to Show Cause Notice - Period of limitation - The Addendum was issued to add something to the...

Refund claim - relevant date - Period of limitation - In the case of refunds arising as result of finalization of assessment will be the date when either that amount is...

Denial of Refund claim – Availment of benefit of Notification No.41/07-ST & Notification no.17/09-ST – Computation of period of limitation for different periods and...

Refund of accumulated input tax credit - relevant date for the purpose of considering the limitation u/s 54 - The High Court addressed this issue by directing the...

Quick Updates: