https://www.taxtmi.com/caselaws?id=417231 The Commissioner (Appeals) CGST, Jaipur condoned 18-20 day delays in filing refund appeals under Section 107(4) CGST Act, 2017 due to unavoidable circumstances. However, the appeals were rejected on merits. The Commissioner held that reversed Input Tax Credit constituted tax payment, not pre-deposit, making Section 54 limitation period applicable. Since refund claims were filed on 29-7-2020 but credit reversals occurred on 1-2-2018 and 2-2-2018, the claims exceeded the two-year limitation period. The PMT-04 form filed earlier was deemed merely a discrepancy intimation, not a valid refund application under GST provisions. en-us Tue, 15 Jun 2021 00:00:00 +0530 Tue, 01 Apr 2025 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417231 The Commissioner (Appeals) CGST, Jaipur condoned 18-20 day delays in filing refund appeals under Section 107(4) CGST Act, 2017 due to unavoidable circumstances. However, the appeals were rejected on merits. The Commissioner held that reversed Input Tax Credit constituted tax payment, not pre-deposit, making Section 54 limitation period applicable. Since refund claims were filed on 29-7-2020 but credit reversals occurred on 1-2-2018 and 2-2-2018, the claims exceeded the two-year limitation period. The PMT-04 form filed earlier was deemed merely a discrepancy intimation, not a valid refund application under GST provisions. Case-Laws GST Tue, 15 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417231