https://www.taxtmi.com/caselaws?id=447418 Delhi HC allowed petitioner's refund claim for unutilized input tax credit on zero-rated supplies from July 2017 to March 2018. Revenue authorities rejected the application citing filing beyond the two-year limitation period under Section 54(1) of CGST Act, 2017. Court held that petitioner had attempted to file within the prescribed period but was prevented due to technical glitches on the GST portal. The court found that legitimate refund rights cannot be foreclosed due to technical issues and directed proper officer to examine and process the refund claim. en-us Fri, 22 Dec 2023 00:00:00 +0530 Tue, 22 Apr 2025 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447418 Delhi HC allowed petitioner's refund claim for unutilized input tax credit on zero-rated supplies from July 2017 to March 2018. Revenue authorities rejected the application citing filing beyond the two-year limitation period under Section 54(1) of CGST Act, 2017. Court held that petitioner had attempted to file within the prescribed period but was prevented due to technical glitches on the GST portal. The court found that legitimate refund rights cannot be foreclosed due to technical issues and directed proper officer to examine and process the refund claim. Case-Laws GST Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447418