Limitation Grounds Inapplicable for Timely & Properly Filed GST Refund Applications

National Internet Exchange of India Vs Union of India & Ors. (Delhi High Court) Introduction: The Delhi High Court recently delivered a landmark judgment in the case of the National Internet Exchange of India vs. Union of India & Ors. This case delves into the nuances of the GST refund mechanism and the implications of deficiencies in the application process. The Background: The National Internet Exchange of India, the petitioner, had its claim for the refund of Integrated Goods and Services Tax (IGST) rejected. The Department of Trade and Taxes argued that the petitioner’s applicati...