https://www.taxtmi.com/caselaws?id=463018 The HC held that the limitation period for seeking refund under section 77(1) CGST Act and section 19(1) IGST Act is two years from the date of the notification dated 24.09.2021, as per amended Rule 89(1A) CGST Rules and the Circular of 25.09.2021. However, once a refund claim is rejected on the ground of time limitation, the petitioner cannot file a fresh application despite the amendment being beneficial. The court granted the Respondent CGST three weeks' extension to file a counter affidavit addressing this issue, with the matter listed for further hearing on 01.03.2023. en-us Thu, 02 Feb 2023 00:00:00 +0530 Thu, 31 Jul 2025 20:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463018 The HC held that the limitation period for seeking refund under section 77(1) CGST Act and section 19(1) IGST Act is two years from the date of the notification dated 24.09.2021, as per amended Rule 89(1A) CGST Rules and the Circular of 25.09.2021. However, once a refund claim is rejected on the ground of time limitation, the petitioner cannot file a fresh application despite the amendment being beneficial. The court granted the Respondent CGST three weeks' extension to file a counter affidavit addressing this issue, with the matter listed for further hearing on 01.03.2023. Case-Laws GST Thu, 02 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463018