https://www.taxtmi.com/highlights?id=75992 Refund claim - Period of limitation - Double Taxation - The respondent had also paid tax on the same invoices. - The petitioner sought direction for the refund of Input Tax Credit (ITC) paid on invoices for a specific period, alleging coercion due to the respondent's delayed filing of returns. The respondent argued that the petitioner's claim lacked merit due to the absence of a proper refund application. The court disposed of the petition by permitting the petitioner to file a refund application within one week, considering the exclusion of certain periods for limitation purposes. en-us Fri, 22 Mar 2024 10:42:36 +0530 Fri, 22 Mar 2024 10:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75992 Refund claim - Period of limitation - Double Taxation - The respondent had also paid tax on the same invoices. - The petitioner sought direction for the refund of Input Tax Credit (ITC) paid on invoices for a specific period, alleging coercion due to the respondent's delayed filing of returns. The respondent argued that the petitioner's claim lacked merit due to the absence of a proper refund application. The court disposed of the petition by permitting the petitioner to file a refund application within one week, considering the exclusion of certain periods for limitation purposes. Highlights GST Fri, 22 Mar 2024 10:42:36 +0530 https://www.taxtmi.com/highlights?id=75992