Rejection of refund in Form RFD-06 set aside; exclude period from RFD-01 filing to RFD-03 deficiency under Rule 90(3)

Rejection of refund in Form RFD-06 set aside; exclude period from RFD-01 filing to RFD-03 deficiency under Rule 90(3)Case-LawsGSTThe HC quashed and set aside the impugned order that rejected the applicant’s refund application in Form RFD-06 as time-barred

Rejection of refund in Form RFD-06 set aside; exclude period from RFD-01 filing to RFD-03 deficiency under Rule 90(3)
Case-Laws
GST
The HC quashed and set aside the impugned order that rejected the applicant's refund application in Form RFD-06 as time-barred, holding that the period from filing the original refund claim in Form RFD-01 until communication of the deficiency in Form RFD-03 must be excluded when computing the two-year limitation for a rectified refund claim under Rule 90(3)

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