Refund time limit: claims must be filed within two years from the relevant date under GST law. A refund claimant must file the refund application before the expiry of a two-year period measured from the relevant date specified in the Explanation to section 54 of the CGST/SGST Act; eligibility to seek refund is therefore contingent on submission within that statutory limitation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund time limit: claims must be filed within two years from the relevant date under GST law.
A refund claimant must file the refund application before the expiry of a two-year period measured from the relevant date specified in the Explanation to section 54 of the CGST/SGST Act; eligibility to seek refund is therefore contingent on submission within that statutory limitation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.