GST DAILY – 392 : Date of fresh application after rectification of deficiencies not to be considered for determining period of limitation for filing refund

Date of fresh application after rectification of deficiencies not to be considered for determining period of limitation for filing refund

THE HON’BLE KERALA HIGH COURT IN THE CASE OF 

Sali P. Mathai V/s State Tax Officer

,decided on 29-10-2024

 👉 Issue:-

✔️ What are the limitations period of fresh application filed for refund after rectification of deficiencies?

👉 The Hon’ble High Court Judgement:-

✔️ Date of fresh application for refund filed after rectification of deficiencies pointed out in respect of first application cannot be considered for purposes of determining period of limitation for filing application for refund.

Section 54 read with Rule 90 of Central Goods and Services Tax, 2017