Denial of refund for non-submission of supportive documents unjustified as refund application u/s 54(1) done on time

Lenovo (India) Pvt. Ltd. Vs Joint Commissioner of GST (Madras High Court) Madras High Court held that refund cannot be denied as refund application under section 54(1) of CGST Act was made within a period of limitation, however, supportive documents were submitted at the time of personal hearing. Notably, the time limit fixed u/s. 54 (1) is directory in nature and it is not mandatory. Facts- The petitioner is engaged in manufacture/import of Computers (Desktops/Laptops etc.) and supplying the said goods and related services to units in Special Economic Zones (in short, SEZ Unit). The petitione...