IGST Refund Claim May Be Made Before Expiry Of 2 Years From Date Of Export Of Goods: Madras High Court
10 months, 3 weeks ago

IGST Refund Claim May Be Made Before Expiry Of 2 Years From Date Of Export Of Goods: Madras High Court

Live Law  

The Madras High Court has held that an IGST refund claim may be made before the expiry of two years from the relevant date. The bench of Justice Senthilkumar Ramamoorthy has observed that since the refund claim pertains to exports made between July 2017 and November 2017 and the refund application was filed on January 9, 2019, it is clear that the refund application was made within two years from the relevant date. The petitioner contended that Section 54 of the Central Goods and Services Tax Act, 2017 provides for a two-year period within which a refund claim may be made. Since the refund claim was made by the petitioner within two years from the date of the relevant export, the refund claim is within the period prescribed by the statute.

History of this topic

Exporter Can't Be Denied Interest On Refund U/S 56 Of CGST Act For Period Of Delay Attributable To Revenue Dept: Bombay High Court
1 month ago

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