This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
GST Refund cannot be denied without issuing SCN
Case Law Details
- Case Name
- Navneet R. Jhanwar Vs State Tax Officer and others (Jammu and Kashmir High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Jammu & Kashmir HC
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Navneet R. Jhanwar Vs State Tax Officer and others (Jammu and Kashmir High Court)
Admittedly, the claim for refund was initially sought to be rejected by respondent No.1 on the ground that it was barred by limitation. Section 54 of the Act provides a period of two years for making an application for refund from the relevant date. The delay, however, was explained by the petitioner by bringing it to the notice of respondent No.1 two notifications dated 03.04.2020 and 27.05.2020 issued by respondent No.3 providing for extension of limitation upto 31.08.2020 on account of lockdown due to outbreak...
