GST DAILY – 194

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Refund application couldn’t be rejected on ground of limitation if filing of application wasn’t in dispute

The Hon’ble Bombay High Court in the case of Trafigura Global Services Pvt. Ltd. V/s. Principal Commissioner of CGST & Central Excise Date of Judgement :16-01-2024

👉 Issue:-

✔️ Can refund application was barred by limitation if application filed on time but relevant documents were submitted subsequently?

👉 The Hon’ble High Court Judgement:-

✔️ Where filing of refund application by online method was permissible under relevant circulars of revenue and assessee filed application for refund under section 54(3) but relevant documents were submitted subsequently; application could not have been held to be barred by limitation. Impugned order was to be set aside and application for refund was to be considered on merits.

Section 54 of Central Goods and Services Tax Act, 2017.