Refund - Period of limitation - relevant date - date of removal ...

GST Refund Limitations Tied to Application Completeness; Rule 89(2) Defines Required Documents for Valid Filing.

April 13, 2023

Case Laws GST HC

Refund - Period of limitation - relevant date - date of removal of deficiencies in the application for return - If the application filed is not deficient in material particulars, it cannot be treated as non est. If it is accompanied by the “documentary evidences” as mentioned in Rule 89(2) of the Rules, it cannot be ignored for the purposes of limitation. The limitation would necessarily stop on filing the said application. - HC

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Refund - Period of limitation - relevant date - date of removal ...

GST Refund Limitations Tied to Application Completeness; Rule 89(2) Defines Required Documents for Valid Filing.

April 13, 2023

Case Laws GST HC

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