GST Refund Rejection Invalid Due to Breach of 60-Day Limit Under Section 54(7): Calcutta HC

Suraj Mangar Vs Assistant Commissioner of West Bengal State Tax and Others (Calcutta High Court) The present case concerns rejection of a refund application under Section 54 of the West Bengal Goods and Services Tax Act, 2017, and the validity of such rejection in light of statutory timelines and procedural compliance. The appellant filed a refund application on December 24, 2021. An acknowledgment was issued on January 10, 2022, followed by a show cause notice on February 8, 2022, fixing the reply date as February 23, 2022. The refund claim was ultimately rejected, and such rejection was uphe...