2019 Amendment to GST Refund Limitation Is Prospective, Not Retrospective: Delhi HC

Kanika Exports Vs Union of India (Delhi High Court) The Delhi High Court considered two writ petitions involving rejection of GST refund applications on the ground of limitation. The central issue in both matters was the determination of the “relevant date” under Section 54 of the Central Goods and Services Tax Act, 2017 (CGST Act) for computing the two-year limitation period for refund claims relating to unutilised Input Tax Credit (ITC). In the first petition, the petitioner, an exporter of readymade garments, made zero-rated exports without payment of tax and sought a refund of ...