{"id":70838,"date":"2025-01-28T08:24:49","date_gmt":"2025-01-28T02:54:49","guid":{"rendered":""},"modified":"2025-01-28T08:24:49","modified_gmt":"2025-01-28T02:54:49","slug":"high-court-dismisses-input-tax-credit-refund-claim-filed-after-two-year-limitation-period-u-s-54","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70838","title":{"rendered":"High Court Dismisses Input Tax Credit Refund Claim Filed After Two-Year Limitation Period u\/s 54."},"content":{"rendered":"<p>High Court Dismisses Input Tax Credit Refund Claim Filed After Two-Year Limitation Period u\/s 54.<br \/>Case-Laws<br \/>GST<br \/>HC found the refund claim for unutilized input tax credit time-barred u\/s 54. The court interpreted Section 54(1) and 54(3) to establish that while refund claims can be initiated from the end of the relevant tax period, there exists a two-year limitation period from the relevant date. The petitioner&#39;s application filed on 21.03.2024 exceeded the statutory deadline of 09.03.202<\/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=85248\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>High Court Dismisses Input Tax Credit Refund Claim Filed After Two-Year Limitation Period u\/s 54.Case-LawsGSTHC found the refund claim for unutilized input tax credit time-barred u\/s 54. The court interpreted Section 54(1) and 54(3) to establish that whil<\/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-70838","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70838","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=70838"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70838\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70838"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70838"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}