Assessee's Right to GST Pre-Deposit Refund Cannot Be Time-Barred Under Section 54; 'May' Interpreted as Directory

Assessee’s Right to GST Pre-Deposit Refund Cannot Be Time-Barred Under Section 54; ‘May’ Interpreted as DirectoryCase-LawsGSTHC ruled that rejection of GST pre-deposit refund application on grounds of time bar under Section 54 is invalid. The court interp

Assessee's Right to GST Pre-Deposit Refund Cannot Be Time-Barred Under Section 54; 'May' Interpreted as Directory
Case-Laws
GST
HC ruled that rejection of GST pre-deposit refund application on grounds of time bar under Section 54 is invalid. The court interpreted the word “may” in Section 54 as directory rather than mandatory, following SC precedent. The judgment emphasized that statutory pre-deposit refund is a vested right after successful appeal, and cannot be forfeited using Section

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