Refund application for unutilized Input Tax Credit for March ...

GST refund claim for March 2018 allowed due to Covid extension.

Case Laws GST

October 3, 2024

Refund application for unutilized Input Tax Credit for March 2018 was filed on 27.05.2020, beyond the two-year limitation period ending on 20.04.2020. However, due to exclusion of period from 01.03.2020 to 28.02.2022 from limitation, petitioner is entitled to benefit. Competent authority directed to reconsider refund claim by applying mind and passing appropriate order following Circular dated 05.07.2022. Petition disposed of.

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Refund application for unutilized Input Tax Credit for March ...

GST refund claim for March 2018 allowed due to Covid extension.

Case Laws GST

October 3, 2024

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