https://www.taxtmi.com/caselaws?id=406356 The appeals filed by M/s Syndicate Bank against the rejection of refund claims under Section 54 of the CGST Act, 2017 were dismissed. The adjudicating authority deemed the claims time-barred as they were filed after the two-year limit. Despite arguments regarding excess IGST being part of a larger refund claim for March 2018, the appellant withdrew the appeals, citing incorrect refund claims. The Commissioner allowed the withdrawal, emphasizing the importance of adhering to statutory time limits and thorough review of refund claims before legal action. en-us Fri, 26 Mar 2021 00:00:00 +0530 Tue, 25 Mar 2025 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406356 The appeals filed by M/s Syndicate Bank against the rejection of refund claims under Section 54 of the CGST Act, 2017 were dismissed. The adjudicating authority deemed the claims time-barred as they were filed after the two-year limit. Despite arguments regarding excess IGST being part of a larger refund claim for March 2018, the appellant withdrew the appeals, citing incorrect refund claims. The Commissioner allowed the withdrawal, emphasizing the importance of adhering to statutory time limits and thorough review of refund claims before legal action. Case-Laws GST Fri, 26 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406356