https://www.taxtmi.com/caselaws?id=442232 Delhi HC allowed the petition challenging rejection of IGST refund application on limitation grounds. The court held that a complete application filed within the prescribed two-year period under Section 54(1) of CGST Act stops the limitation period from running, even if the proper officer subsequently seeks additional documents for verification. The refund application was deemed complete under Rule 89(2) of CGST Rules as it contained required invoices and bank certificates. The rejection order was set aside, establishing that deficiency notices for additional verification documents cannot render a complete application time-barred. en-us Wed, 09 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442232 Delhi HC allowed the petition challenging rejection of IGST refund application on limitation grounds. The court held that a complete application filed within the prescribed two-year period under Section 54(1) of CGST Act stops the limitation period from running, even if the proper officer subsequently seeks additional documents for verification. The refund application was deemed complete under Rule 89(2) of CGST Rules as it contained required invoices and bank certificates. The rejection order was set aside, establishing that deficiency notices for additional verification documents cannot render a complete application time-barred. Case-Laws GST Wed, 09 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442232