Bombay HC Allows GST Refund Because Section 54 Amendment Is Prospective

Babasaheb Kedar Shetkari Sahakari Soot Girni Limited Vs State of Maharashtra and others (Bombay High Court) The Bombay High Court allowed the writ petition challenging the rejection of the petitioner’s GST refund applications for excess input tax relating to the period December 2017 to March 2018. The refund applications had been rejected on two grounds: first, that the application for December 2017 was filed beyond the time prescribed after the 2019 amendment to Section 54(1) of the GST Act, and second, that the applications for January to March 2018 could not be accepted because the refund...