Deficiencies do not render initial application non est if filed with required documents

Global Health Ltd Vs Union of India & Ors (Punjab and Haryana High Court) Introduction: The Punjab and Haryana High Court recently delivered a significant judgment in the case of Global Health Ltd vs. Union of India. The petitioner sought the quashing of the order rejecting their refund application, emphasizing a crucial aspect related to the limitation period. This article delves into the details of the case, the court’s analysis, and the ultimate conclusion. Detailed Analysis: 1. Background and Petitioner’s Claim: The petitioner, registered under GST in Gurugram, erroneously ...