Contradictory stance by tax authorities on GST refund application leads to adverse inference.

Case-Laws – GST – Highlights – The petitioner’s application for GST refund, filed on 08.09.2020, was within the two-year limitation period prescribed u/s 54 of the CGST Act, 2017. The respondents initially treated this application as timely but later rej

Contradictory stance by tax authorities on GST refund application leads to adverse inference.
Case-Laws
GST
The petitioner's application for GST refund, filed on 08.09.2020, was within the two-year limitation period prescribed u/s 54 of the CGST Act, 2017. The respondents initially treated this application as timely but later rejected a subsequent application dated 28.03.2020 as time-barred, despite it being a continuation of the original timely filed application. The respondents failed

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