GST Refund Appeal: HC allowed condonation of delay of 7 months

Prem Chand Vs Assistant Commissioner of CGST And Central Excise (Calcutta High Court) Introduction: In a significant ruling, the Hon’ble High Court, circuit bench at Jalpaiguri, intervened in the case of Prem Chand Vs Assistant Commissioner of CGST And Central Excise. This article delves into the details of the court’s decision, which favored the petitioner’s appeal for a refund claim, despite facing rejection and delay. Detailed Analysis: The petitioner, Prem Chand, filed a refund application seeking Rs. 1,52,055/- towards input tax credit on export of goods and services. Ho...