{"id":76680,"date":"2026-09-18T07:31:58","date_gmt":"2026-09-18T07:31:58","guid":{"rendered":""},"modified":"2026-09-18T07:31:58","modified_gmt":"2026-09-18T07:31:58","slug":"gst-refund-limitation-permits-writ-based-delay-condonation-where-double-reversal-of-transitional-credit-requires-statutory-reconsideration","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76680","title":{"rendered":"GST refund limitation permits writ-based delay condonation where double reversal of transitional credit requires statutory reconsideration."},"content":{"rendered":"<p>GST refund limitation permits writ-based delay condonation where double reversal of transitional credit requires statutory reconsideration.<br \/>Case-Laws<br \/>GST<br \/>GST refund applications remain subject to a mandatory two-year limitation period, but writ jurisdiction may be available to condone delay. An asserted double reversal of TRAN-I credit, discovered only on examining records, can constitute just cause for such condonation. The time-bar rejection was set aside, and the refund claim was restored for fresh examination by the statutory authority upon production of supporting documents.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=103924\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST refund limitation permits writ-based delay condonation where double reversal of transitional credit requires statutory reconsideration.Case-LawsGSTGST refund applications remain subject to a mandatory two-year limitation period, but writ jurisdicti&#8230;<\/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-76680","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76680","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=76680"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76680\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}