https://www.taxtmi.com/article/detailed?id=14938 Refund denial based on the earlier ITC time-bar was unsustainable in view of the retrospective insertion extending the period to avail ITC for the initial GST years; both the refund rejection and the appellate order were set aside and the matter was remanded for fresh adjudication in light of the extended filing timeline, with directions to conclude proceedings within a short prescribed period. en-us Sat, 09 Aug 2025 09:30:47 +0530 Sat, 09 Aug 2025 09:30:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14938 Refund denial based on the earlier ITC time-bar was unsustainable in view of the retrospective insertion extending the period to avail ITC for the initial GST years; both the refund rejection and the appellate order were set aside and the matter was remanded for fresh adjudication in light of the extended filing timeline, with directions to conclude proceedings within a short prescribed period. Articles Goods and Services Tax - GST Sat, 09 Aug 2025 09:30:47 +0530 https://www.taxtmi.com/article/detailed?id=14938