https://www.taxtmi.com/caselaws?id=765955 HC held that refund claims for GST paid on notice-pay recoveries were not time-barred because the limitation under Section 54 runs from Circular dated 03.08.2022 clarifying such recoveries were not taxable. Claims filed in November 2022 fell within two years from that circular. The GST amounts self-paid but not legally exigible must be refunded from electronic cash ledger; rejection on limitation grounds was improper. The State cannot retain amounts collected without legal authority. Petition allowed. en-us Thu, 09 Jan 2025 00:00:00 +0530 Thu, 16 Oct 2025 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765955 HC held that refund claims for GST paid on notice-pay recoveries were not time-barred because the limitation under Section 54 runs from Circular dated 03.08.2022 clarifying such recoveries were not taxable. Claims filed in November 2022 fell within two years from that circular. The GST amounts self-paid but not legally exigible must be refunded from electronic cash ledger; rejection on limitation grounds was improper. The State cannot retain amounts collected without legal authority. Petition allowed. Case-Laws GST Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765955