60 days GST Refund Time Limit is Mandatory: Calcutta HC

Suraj Mangar Vs Assistant Commissioner of West Bengal State Tax and Others (Calcutta High Court)

Time limit of 60 days for processing GST refund application is statutory and mandatory: Calcutta High court

In case of Suraj Mangar Vs. The Assistant Commissioner of West Bengal State Tax and Others, Calcutta high court held that The statutory time limit of 60 days for processing refund applications under Section 54(7) of the West Bengal Goods and Services Tax Act, 2017 is mandatory, not merely directory. If authorities fail to adhere to this deadline, any result

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