https://www.taxtmi.com/forum/issue?id=120001 The dispute concerns entitlement to refund of Input Tax Credit for July 2017-March 2018 where an initial refund was rejected, ITC was not re credited until after the statutory filing period expired, and the taxpayer later claimed that credit in a subsequent refund application. The operative issue is whether administrative delay in re crediting ITC justifies permitting a refund claim despite the two year time limit, relying on equity, natural justice, documentary evidence of delay, and relevant precedents. en-us Mon, 12 May 2025 20:01:20 +0530 Thu, 15 May 2025 06:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120001 The dispute concerns entitlement to refund of Input Tax Credit for July 2017-March 2018 where an initial refund was rejected, ITC was not re credited until after the statutory filing period expired, and the taxpayer later claimed that credit in a subsequent refund application. The operative issue is whether administrative delay in re crediting ITC justifies permitting a refund claim despite the two year time limit, relying on equity, natural justice, documentary evidence of delay, and relevant precedents. Discussion-Forum GST Mon, 12 May 2025 20:01:20 +0530 https://www.taxtmi.com/forum/issue?id=120001