Issue: GST REFUND application on account of inverted duty structure has been filed by him for Dec 2018 to March 2019 in single application on 20 dec 2020.
In these months due date for Dec was on 19 dec 2020. And due dates for other months were not lapsed.
But officer rejected entire application saying that application was not within time limit.
Can anyone suggest any remedy or any case law?
A GST refund application for inverted duty structure must be filed within two years from the due date of the GSTR-3B return for the relevant tax period. If your application was rejected despite being filed within this window, the formal remedy is to file an appeal in Form GST APL-01 within three months of the rejection order. You may also seek rectification under Section 161 if the rejection resulted from a clear clerical or factual error regarding the dates.
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