https://www.taxtmi.com/caselaws?id=756484 Gujarat HC held that petitioner's refund application for accumulated Input Tax Credit under inverted duty structure was filed within two-year limitation period. Original application dated 17.09.2018 for 2017-18 was timely filed, and subsequent application dated 2.01.2020 after deficiency memo was continuation of first application. Following precedent in LA-GAJJAR MACHINERIES case, HC quashed rejection order dated 20.02.2020 based on limitation grounds and restored refund application for fresh consideration on merits. Petition allowed. en-us Fri, 26 Jul 2024 00:00:00 +0530 Fri, 02 Aug 2024 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756484 Gujarat HC held that petitioner's refund application for accumulated Input Tax Credit under inverted duty structure was filed within two-year limitation period. Original application dated 17.09.2018 for 2017-18 was timely filed, and subsequent application dated 2.01.2020 after deficiency memo was continuation of first application. Following precedent in LA-GAJJAR MACHINERIES case, HC quashed rejection order dated 20.02.2020 based on limitation grounds and restored refund application for fresh consideration on merits. Petition allowed. Case-Laws GST Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756484