https://www.taxtmi.com/article/detailed?id=16624 The two-year limitation for filing a refund application under Section 54 of the CGST Act is mandatory and binds the proper officer. The GST refund framework is a strict time-bound scheme, and there is no enabling provision in the Act to condone delay. Where no statutory mechanism exists, writ jurisdiction under Article 226 remains available in deserving cases to seek condonation of delay, subject to safeguards that preserve parity with the statutory timelines available to the Revenue. en-us Thu, 11 Jun 2026 08:34:40 +0530 Thu, 11 Jun 2026 08:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16624 The two-year limitation for filing a refund application under Section 54 of the CGST Act is mandatory and binds the proper officer. The GST refund framework is a strict time-bound scheme, and there is no enabling provision in the Act to condone delay. Where no statutory mechanism exists, writ jurisdiction under Article 226 remains available in deserving cases to seek condonation of delay, subject to safeguards that preserve parity with the statutory timelines available to the Revenue. Articles Goods and Services Tax - GST Thu, 11 Jun 2026 08:34:40 +0530 https://www.taxtmi.com/article/detailed?id=16624