https://www.taxtmi.com/caselaws?id=765239 The HC dismissed a petition for tax refund filed beyond the statutory time limit. The court interpreted Sections 54(1) and 54(3) of the relevant Act, holding that while dealers can claim refund of unutilized input tax credit from the end of the tax period, such claims must be made within two years from the relevant date. The petitioner's application filed on 21.03.2024 was beyond the permissible deadline of 09.03.2024, rendering it time-barred and thus rejected. en-us Wed, 11 Dec 2024 00:00:00 +0530 Tue, 28 Jan 2025 08:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765239 The HC dismissed a petition for tax refund filed beyond the statutory time limit. The court interpreted Sections 54(1) and 54(3) of the relevant Act, holding that while dealers can claim refund of unutilized input tax credit from the end of the tax period, such claims must be made within two years from the relevant date. The petitioner's application filed on 21.03.2024 was beyond the permissible deadline of 09.03.2024, rendering it time-barred and thus rejected. Case-Laws GST Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765239