https://www.taxtmi.com/forum/issue?id=117425 The two year limitation for GST refund claims is contested where an initial application was followed by a deficiency memo and a fresh filing; the key operative point is that an amendment expressly excludes the period between filing and issuance of a deficiency memo from the two year limitation, while departmental circulars requiring fresh filing are administratively binding on the department but not on taxpayers, so taxpayers may need to seek judicial relief to challenge rejection grounded solely on such circulars. en-us Sat, 14 Aug 2021 13:44:16 +0530 Thu, 23 Jan 2025 15:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117425 The two year limitation for GST refund claims is contested where an initial application was followed by a deficiency memo and a fresh filing; the key operative point is that an amendment expressly excludes the period between filing and issuance of a deficiency memo from the two year limitation, while departmental circulars requiring fresh filing are administratively binding on the department but not on taxpayers, so taxpayers may need to seek judicial relief to challenge rejection grounded solely on such circulars. Discussion-Forum GST Sat, 14 Aug 2021 13:44:16 +0530 https://www.taxtmi.com/forum/issue?id=117425