https://www.taxtmi.com/caselaws?id=415263 The Commissioner dismissed the appeal filed by M/s Aries Agro Limited, upholding the rejection of the refund claim as time-barred under Section 54(1) of the CGST Act, 2017. The Commissioner emphasized the necessity of complying with statutory timelines for refund claims and supported the jurisdictional officer's assessment on the limitation period for submitting the refund application. en-us Thu, 12 Aug 2021 00:00:00 +0530 Sat, 29 Mar 2025 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415263 The Commissioner dismissed the appeal filed by M/s Aries Agro Limited, upholding the rejection of the refund claim as time-barred under Section 54(1) of the CGST Act, 2017. The Commissioner emphasized the necessity of complying with statutory timelines for refund claims and supported the jurisdictional officer's assessment on the limitation period for submitting the refund application. Case-Laws GST Thu, 12 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415263