GST REFUND

[NILESH PITALE]

Dear Expert

In the Case of our One Of The Client, We had Applied for The Refund for the Period July 17 to March-18, Which was Rejected, But ITC was not re-credited and mean time,Time has lapsed for Fresh Application and after Long Period ITC was Re-credited, After that we applied for New Refund Application For The Period April 18 to March 20 but in the same application we also claimed refund of ITC of July 17 to March-18 but Assessing officer passed the Refund for the Period April 18 to March 20, Now the case is in appeal Hearing.

Can we get Refund for the Period July 17 to March-18, Any Case laws

Please Guide

 

 

AI Summary

GST Refund Dispute: Challenging Rejection Through Administrative Delay and Equitable Interpretation of Time-Limit Provisions A taxpayer sought GST refund for July 2017 to March 2018, which was initially rejected. After ITC was re-credited, a new refund application was filed for April 2018 to March 2020, partially approved. The case is under appeal, exploring potential refund for the earlier period based on administrative delays and equitable grounds. Legal arguments focus on time-limit exceptions and principles of natural justice in GST refund claims.