https://www.taxtmi.com/article/detailed?id=15235 Whether a taxpayer who paid tax on statutorily exempted services can have a refund claim rejected as time barred where tax was collected under invoices despite exemption. The petitioner sought refunds for GST paid on rental accommodation that is exempt; the Department issued defect memos citing Section 54 limitation. The Court held that collection must conform to Article 265, that illegally collected tax invokes general limitation principles, and that refund eligibility requires adjudication under Rule 92 rather than summary defect memos, directing reconsideration without raising limitation. en-us Tue, 14 Oct 2025 09:40:15 +0530 Tue, 14 Oct 2025 09:40:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15235 Whether a taxpayer who paid tax on statutorily exempted services can have a refund claim rejected as time barred where tax was collected under invoices despite exemption. The petitioner sought refunds for GST paid on rental accommodation that is exempt; the Department issued defect memos citing Section 54 limitation. The Court held that collection must conform to Article 265, that illegally collected tax invokes general limitation principles, and that refund eligibility requires adjudication under Rule 92 rather than summary defect memos, directing reconsideration without raising limitation. Articles Goods and Services Tax - GST Tue, 14 Oct 2025 09:40:15 +0530 https://www.taxtmi.com/article/detailed?id=15235