https://www.taxtmi.com/caselaws?id=456577 Gujarat HC held that the period between filing original refund application and receiving deficiency memo must be excluded from the two-year limitation period under Section 54 CGST Act. Following Delhi HC precedent in National Internet Exchange case, the court ruled that limitation stops running when proper officer seeks additional documents. The petitioner's rectified refund application filed within extended timeframe was within limitation period. Orders rejecting refund application on limitation grounds were quashed, and matter remanded for fresh consideration on merits. en-us Wed, 27 Sep 2023 00:00:00 +0530 Fri, 18 Apr 2025 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456577 Gujarat HC held that the period between filing original refund application and receiving deficiency memo must be excluded from the two-year limitation period under Section 54 CGST Act. Following Delhi HC precedent in National Internet Exchange case, the court ruled that limitation stops running when proper officer seeks additional documents. The petitioner's rectified refund application filed within extended timeframe was within limitation period. Orders rejecting refund application on limitation grounds were quashed, and matter remanded for fresh consideration on merits. Case-Laws GST Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456577