{"id":70107,"date":"2024-09-28T08:11:12","date_gmt":"2024-09-28T02:41:12","guid":{"rendered":""},"modified":"2024-09-28T08:11:12","modified_gmt":"2024-09-28T02:41:12","slug":"contradictory-stance-by-tax-authorities-on-gst-refund-application-leads-to-adverse-inference","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70107","title":{"rendered":"Contradictory stance by tax authorities on GST refund application leads to adverse inference."},"content":{"rendered":"<p>Contradictory stance by tax authorities on GST refund application leads to adverse inference.<br \/>Case-Laws<br \/>GST<br \/>The petitioner&#39;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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=81787\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The petitioner&#8217;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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70107","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70107","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70107"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70107\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}