https://www.taxtmi.com/caselaws?id=761121 The MP HC dismissed a petition challenging a show-cause notice dated 20.08.2024 regarding refund of integrated taxes for FY 2018-19 to 2020-21 on limitation grounds. The court held that Rule 86(4B) of CGST Rules was introduced in 2022 allowing recredit of input tax credit. The petitioner failed to disclose the actual refund date, and there exists a separate three-year limitation period from the date of erroneous refund. The Special Intelligence and Investigation Branch had initiated investigation covering FY 2017-18 to 2020-21, and after document scrutiny, issued the notice. The court found no time bar and dismissed the petition as not maintainable. en-us Wed, 23 Oct 2024 00:00:00 +0530 Mon, 04 Nov 2024 16:49:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761121 The MP HC dismissed a petition challenging a show-cause notice dated 20.08.2024 regarding refund of integrated taxes for FY 2018-19 to 2020-21 on limitation grounds. The court held that Rule 86(4B) of CGST Rules was introduced in 2022 allowing recredit of input tax credit. The petitioner failed to disclose the actual refund date, and there exists a separate three-year limitation period from the date of erroneous refund. The Special Intelligence and Investigation Branch had initiated investigation covering FY 2017-18 to 2020-21, and after document scrutiny, issued the notice. The court found no time bar and dismissed the petition as not maintainable. Case-Laws GST Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761121