https://www.taxtmi.com/caselaws?id=773665 Refund limitation under GST is in issue where the claim was filed beyond two years under section 54(1) and the relevant date is stated to be the date of communication of the appellate order. The note also raises the applicability of Rule 113 of the Central/State GST Rules, 2017 to the refund claim. The Gujarat High Court issued notice, returnable on 2 May 2025. 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 GST is in issue where the claim was filed beyond two years under section 54(1) and the relevant date is stated to be the date of communication of the appellate order. The note also raises the applicability of Rule 113 of the Central/State GST Rules, 2017 to the refund claim. The Gujarat High Court issued notice, returnable on 2 May 2025. Case-Laws GST Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773665