Limitation Period for GST Refund Claims Cannot Be Altered by Circulars or Retrospective Rule Amendments

Limitation Period for GST Refund Claims Cannot Be Altered by Circulars or Retrospective Rule AmendmentsCase-LawsGSTThe HC dismissed a petition seeking to extend the benefit of the proviso to Rule 90(3) of CGST Rules to exclude days between filing refund c

Limitation Period for GST Refund Claims Cannot Be Altered by Circulars or Retrospective Rule Amendments
Case-Laws
GST
The HC dismissed a petition seeking to extend the benefit of the proviso to Rule 90(3) of CGST Rules to exclude days between filing refund claims and issuance of deficiency memos for limitation calculation. The court determined that the petitioner's refund claims for zero-rated supplies (exports) made during July-September 2017 were filed within the statutory limitation

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