https://www.taxtmi.com/caselaws?id=425249 The HC quashed the order rejecting petitioner's IGST refund claim under section 19(1) of IGST Act. The court determined that the two-year limitation period in section 54 of CGST Act applies, with the relevant date being when tax was paid under the correct head. Since petitioner paid IGST on January 30, 2020 and applied for refund on July 7, 2020, the application was timely. Despite available statutory appeal under Section 107, the court entertained the writ petition due to the petitioner having paid tax twice, and directed respondent to process the refund. en-us Mon, 20 Jun 2022 00:00:00 +0530 Fri, 04 Apr 2025 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425249 The HC quashed the order rejecting petitioner's IGST refund claim under section 19(1) of IGST Act. The court determined that the two-year limitation period in section 54 of CGST Act applies, with the relevant date being when tax was paid under the correct head. Since petitioner paid IGST on January 30, 2020 and applied for refund on July 7, 2020, the application was timely. Despite available statutory appeal under Section 107, the court entertained the writ petition due to the petitioner having paid tax twice, and directed respondent to process the refund. Case-Laws GST Mon, 20 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425249