https://www.taxtmi.com/caselaws?id=770716 GST refund under Section 54(1) is discussed in the context of whether compliance with a deficiency memo could be treated as a fresh refund application for limitation purposes. The document also notes the related appellate rejection on the same time-bar ground. Procedurally, the Gujarat High Court issued notice, returnable on 24 April 2025, and permitted direct service through email. en-us Thu, 03 Apr 2025 00:00:00 +0530 Thu, 15 May 2025 07:32:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770716 GST refund under Section 54(1) is discussed in the context of whether compliance with a deficiency memo could be treated as a fresh refund application for limitation purposes. The document also notes the related appellate rejection on the same time-bar ground. Procedurally, the Gujarat High Court issued notice, returnable on 24 April 2025, and permitted direct service through email. Case-Laws GST Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770716