GST DAILY – 324 : Date of filing first refund application to be taken into consideration for purpose of limitation: HC

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THE HIGH COURT OF GUJARAT in the case of Darshan Processors V/s Union of India, decided on 26-7-2024

👉 Issue:-

✔️ Can Date of filing first refund application to be taken into consideration for purpose of limitation?

👉 The Hon’ble High Court Judgement:-

✔️ Where assessee filed refund application it came to know that it was supposed to file refund before another authority, date of filing first application was to be taken into consideration for purpose of limitation and same being filed within limitation period, order rejecting subsequent application on grounds of limitation was to be set aside. 

Section 54 of Central Goods and Services Tax Act, 2017