https://www.taxtmi.com/caselaws?id=444491 The Punjab and Haryana HC allowed a petition challenging denial of GST refund for excess payment made by mistake. The petitioner paid excess tax in September 2017 and filed refund application on 18.10.2019 within the two-year limitation period. After a deficiency memo was issued on 01.11.2019, the petitioner filed a corrected application on 05.11.2019 which was rejected as time-barred. The HC held that since the initial refund application was filed within the prescribed time limit, the subsequent corrected application after removing deficiencies could not be rejected on limitation grounds. The matter was remanded to the Adjudicating Authority for fresh consideration following Delhi HC precedent in BSNL v. Union of India. en-us Mon, 25 Sep 2023 00:00:00 +0530 Mon, 21 Apr 2025 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444491 The Punjab and Haryana HC allowed a petition challenging denial of GST refund for excess payment made by mistake. The petitioner paid excess tax in September 2017 and filed refund application on 18.10.2019 within the two-year limitation period. After a deficiency memo was issued on 01.11.2019, the petitioner filed a corrected application on 05.11.2019 which was rejected as time-barred. The HC held that since the initial refund application was filed within the prescribed time limit, the subsequent corrected application after removing deficiencies could not be rejected on limitation grounds. The matter was remanded to the Adjudicating Authority for fresh consideration following Delhi HC precedent in BSNL v. Union of India. Case-Laws GST Mon, 25 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444491