Assessee cannot claim supplementary refund based on fresh calculation, after the original refund application has already been processed

Assessee cannot claim supplementary refund based on fresh calculation, after the original refund application has already been processed https://www.taxtmi.com/article/detailed?id=11119 When multiple units share a single GSTIN they constitute one registered person for refund purposes, and a refund application processed on consolidated figures cannot be supplemented later by unit wise recalculation. Supplementary refund claims based on a different factual stance than the original consolidated application are unsupported by statute and are time barred; Rule 89(4) CGST Rules is intra vires and the statutory framework governing ITC and refunds must be strictly followed. en-us Fri, 17 Feb 2023 09:13:10 +0530 Fri, 17 Feb 2023 09:13:10 +0530 TaxTMI RSS Generator Assessee cannot claim supplementary refund based on fresh calculation, after the original refund application has already been processed https://www.taxtmi.com/article/detailed?id=11119 When multiple units share a single GSTIN they constitute one registered person for refund purposes, and a refund application processed on consolidated figures cannot be supplemented later by unit wise recalculation. Supplementary refund claims based on a different factual stance than the original consolidated application are unsupported by statute and are time barred; Rule 89(4) CGST Rules is intra vires and the statutory framework governing ITC and refunds must be strictly followed. Articles Goods and Services Tax - GST Fri, 17 Feb 2023 09:13:10 +0530 https://www.taxtmi.com/article/detailed?id=11119