https://www.taxtmi.com/caselaws?id=428488 The AP HC addressed a refund claim under Section 54 of CGST Act concerning time limitation and document requirements. The court noted that refund applications must be filed within two years from the relevant date. However, considering Government Circular No.162/18/2021-GST dated 25.09.2021, which extended the last date for filing refund applications to 23.09.2023 for certain transactions, the court found it appropriate to remand the matter to the Assistant Commissioner Central Tax to examine the refund application in light of the circular's applicability and pass orders accordingly. The writ petition was disposed of. en-us Thu, 29 Sep 2022 00:00:00 +0530 Thu, 10 Apr 2025 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428488 The AP HC addressed a refund claim under Section 54 of CGST Act concerning time limitation and document requirements. The court noted that refund applications must be filed within two years from the relevant date. However, considering Government Circular No.162/18/2021-GST dated 25.09.2021, which extended the last date for filing refund applications to 23.09.2023 for certain transactions, the court found it appropriate to remand the matter to the Assistant Commissioner Central Tax to examine the refund application in light of the circular's applicability and pass orders accordingly. The writ petition was disposed of. Case-Laws GST Thu, 29 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428488