P&H HC allows GST Appeal Due to Incorrect Limitation Calculation

Laxmi Metal And Machines Vs Union of India And Others (Punjab and Haryana High Court)  The Punjab and Haryana High Court heard a writ petition challenging the orders passed under the Goods and Services Tax Act, 2017 (GST Act) regarding a refund claim. The petitioner, a partnership firm engaged in trading used imported machinery and registered under the GST Act, sought to set aside the order-in-original dated 24.01.2024 and the order-in-appeal dated 19.06.2025. The refund claim concerned payment of IGST on ocean freight under the reverse charge mechanism (RCM), which had been deposited under ...