GST refund claims for Jan 2019-Mar 2021 filings and Covid limitation exclusion (Notification 13/2022) treated as within time; rejection set aside
Case-Laws
GST
Rejection of a tax refund claim as time-barred was held unsustainable because the record showed the claimant had filed an initial refund application on 09.05.2023 within the statutory period for January 2019 to March 2021, and also filed a further claim on 28.02.2024, the date the authority itself treated as the outer limit, yet
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