{"id":71694,"date":"2025-05-30T09:27:07","date_gmt":"2025-05-30T03:57:07","guid":{"rendered":""},"modified":"2025-05-30T09:27:07","modified_gmt":"2025-05-30T03:57:07","slug":"conciliation-agreement-determines-limitation-period-for-tax-refund-claims-under-section-54-of-cgst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71694","title":{"rendered":"Conciliation Agreement Determines Limitation Period for Tax Refund Claims Under Section 54 of CGST Act"},"content":{"rendered":"<p>Conciliation Agreement Determines Limitation Period for Tax Refund Claims Under Section 54 of CGST Act<br \/>Case-Laws<br \/>GST<br \/>HC held that the conciliation agreement dated 09.10.2020 constitutes the relevant date for calculating limitation period under Section 54 of CGST Act. The settlement agreement, recognized under Arbitration &#038; Conciliation Act, is equivalent to a civil court decree. Consequently, DMRC&#39;s refund applications filed on 17.01.2021 and 21.03.2021 were deemed timely. The court dir<\/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=88922\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Conciliation Agreement Determines Limitation Period for Tax Refund Claims Under Section 54 of CGST ActCase-LawsGSTHC held that the conciliation agreement dated 09.10.2020 constitutes the relevant date for calculating limitation period under Section 54 of <\/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-71694","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71694","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=71694"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71694\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71694"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71694"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71694"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}