Limitation for GST Refund Application Starts from Online Filing, Not Manual Filing

Trafigura Global Services Pvt Ltd Vs Central Board of Indirect Taxes and Customs (Bombay High Court) HC held that limitation period for a GST refund application should be considered from the date of online filing, not the date of manual filing. The petitioner had challenged the rejection of their GST refund application on the grounds of being time-barred. HC referred to Gujarat High Court decision in the case of Chromotolab and Biotech Solutions vs. Union of India 2022 (10) TMI 1000 – GUJARAT HIGH COURT supporting the online filing date as the starting point for the limitation period. The co...