Limitation for GST Refund is to be Determined From Date of Original Application: J&K HC Quashes Deficiency Memo [Read Order]
The Court criticized the act of Revenue for rejecting the claim without providing an opportunity of hearing to the petitioner and imposed a cost on the Revenue. The Court further imposed a cost of Rs. 30,000 on the Department for wrongfully withholding the amount of tax paid in excess by the petitioner concern
In a recent case, the Jammu and Kashmir and Ladakh High Court has held that the limitation period for refund of GST is to be determined from the date the original application is filed by an assessee, and quashed the deficiency memo. Hallmark, the Petitioner, a garment manufacturer, was issued a deficiency memo and the…
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