https://www.taxtmi.com/caselaws?id=799245 GST refund claims are subject to a mandatory two-year limitation period, but writ jurisdiction may permit condonation where sufficient cause justifies departure from that period. A duplicate reversal of transitional credit, discovered only during a later review of records, may constitute sufficient cause for restoring a delayed refund application. Following restoration, the statutory authority must examine supporting documents and determine the claimant's substantive refund entitlement afresh. en-us Tue, 18 Aug 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799245 GST refund claims are subject to a mandatory two-year limitation period, but writ jurisdiction may permit condonation where sufficient cause justifies departure from that period. A duplicate reversal of transitional credit, discovered only during a later review of records, may constitute sufficient cause for restoring a delayed refund application. Following restoration, the statutory authority must examine supporting documents and determine the claimant's substantive refund entitlement afresh. Case-Laws GST Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799245