https://www.taxtmi.com/caselaws?id=784448 Rejection of a GST refund claim as time-barred under s.54(3) CGST Act was held unsustainable because limitation must be computed from the date of the original refund application, not from a later revised application filed pursuant to a deficiency memo; treating the revised filing as the relevant date was contrary to the Act and the record. Applying this principle, the HC held the claim filed on 04.07.2024 was within time, rendering the impugned limitation finding legally erroneous. The orders rejecting the refund were set aside and the matter was remitted for fresh consideration of the refund application on merits; the writ petition was allowed. en-us Fri, 12 Dec 2025 00:00:00 +0530 Mon, 05 Jan 2026 08:04:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784448 Rejection of a GST refund claim as time-barred under s.54(3) CGST Act was held unsustainable because limitation must be computed from the date of the original refund application, not from a later revised application filed pursuant to a deficiency memo; treating the revised filing as the relevant date was contrary to the Act and the record. Applying this principle, the HC held the claim filed on 04.07.2024 was within time, rendering the impugned limitation finding legally erroneous. The orders rejecting the refund were set aside and the matter was remitted for fresh consideration of the refund application on merits; the writ petition was allowed. Case-Laws GST Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784448