Rejection of the refund application - rejection on the ground of ...

Case Laws     GST

February 6, 2024

Rejection of the refund application - rejection on the ground of time limitation - Defective refund application - The High Court held that, even assuming that the petitioner subsequently submitted the relevant documents, it could not have been held that the petitioner’s application was barred by limitation, as filing of the application was not in dispute and any deficiency noted thereafter was a curable defect which could not have affected the date on which such application was filed and which was within its prescribed limitation. - HC directed the GST authorities to consider the refund application on merit.

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