https://www.taxtmi.com/caselaws?id=773665 Refund limitation under section 54(1) of the GST law is raised in relation to an application filed more than two years after the relevant date. The relevant date is identified as the date of communication of the appellate order, and the applicability of Rule 113 of the Central/State Goods and Services Tax Rules, 2017 is also in issue. Notice has been issued, with no substantive determination recorded. en-us Thu, 17 Apr 2025 00:00:00 +0530 Thu, 26 Jun 2025 08:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773665 Refund limitation under section 54(1) of the GST law is raised in relation to an application filed more than two years after the relevant date. The relevant date is identified as the date of communication of the appellate order, and the applicability of Rule 113 of the Central/State Goods and Services Tax Rules, 2017 is also in issue. Notice has been issued, with no substantive determination recorded. Case-Laws GST Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773665