Application's common-portal filing date is relevant when construing limitation
Last updated: 15 November 2022
Court :
Gujarat High Court
Brief :
The Hon'ble Gujarat High Court, in the case of Chromotolab and Biotech Solutions v. Union of India, [R/SPECIAL CIVIL APPLICATION NO. 16308 of 2020] ruled that the date of filing of the application by the assessee on common portal would be treated as date of filing of claim for refund to the satisfaction of requirement of Section 54 of the Central Goods and Services Tax Act, 2017 ("the CGST Act") and Rule 89 of the Central Goods and Services Tax Rules, 2017 ("the CGST Rules").
Citation :
R/SPECIAL CIVIL APPLICATION NO. 16308 of 2020
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Bimal Jain
Published in GST
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