Time limit for GST refund to be determined from date of original application and not follow-up application

Hallmark Vs Jammu and Kashmir Goods and Services Tax Department (Jammu & Kashmir High Court) Jammu Kashmir High Court held that the time limit for refund of GST u/s. 54 of the Central Goods and Services Tax Act, 2017 will be determined from the date the original application came to be filed by the petitioner concern and not from the date of follow-up application. Facts- The petitioner through the medium of present writ petition is seeking to quash deficiency memo (Form-GST-RFD-03) dated 15.10.2020 issued by Assistant Commissioner, Goods and Services Tax, respondent No.2 herein, under Secti...