https://www.taxtmi.com/caselaws?id=776048 The HC held that the limitation period for refund of excess tax begins from the date the tax was deposited under the IGST Act, not from the earlier date of SGST and CGST deposit. The Respondent erred in calculating limitation from January 2018, rendering Section 77 of the BGST/CGST Act and Section 19 of the IGST Act ineffective. The Court relied on a clarificatory Circular and precedent from the JH HC affirming extension of limitation in cases of wrongful tax deposit. Consequently, the impugned order rejecting the refund was set aside, and the application for refund was allowed. en-us Mon, 28 Jul 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776048 The HC held that the limitation period for refund of excess tax begins from the date the tax was deposited under the IGST Act, not from the earlier date of SGST and CGST deposit. The Respondent erred in calculating limitation from January 2018, rendering Section 77 of the BGST/CGST Act and Section 19 of the IGST Act ineffective. The Court relied on a clarificatory Circular and precedent from the JH HC affirming extension of limitation in cases of wrongful tax deposit. Consequently, the impugned order rejecting the refund was set aside, and the application for refund was allowed. Case-Laws GST Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776048