yuvraj.ala Archive

Extension of Time Limitation by Hon’ble SC shall be applicable to Refund Applications in GST too. – Hon’ble Bombay HC

In a landmark decision dated 10.01.2022, the Hon’ble Bombay HC has held that extension of limitation period by Hon’ble Supreme Court in view of COVID-19, shall also apply to Refund Applications filed under Section 54(1) of the CGST Act. The Division Bench of Hon’ble Bombay High Court, comprising of Hon’ble Justice R. D. Dhanuka & …

Dispute regarding calculation of time period of 2 years between filing of Refund Application and Issuance of Deficiency Memo stands resolved by the Government.

In a latest amendment, the Government has resolved the long-litigated issue in calculation of time limitation of 2 years for filing of refund application in accordance with Section 54(1) of the CGST Act and the issuance of deficiency memo in accordance with Rule 90(3) of the CGST Rules. The Government has brought the latest amendment …