CGST Act: Limitation Doesn’t Apply to Unauthorized Tax Collection

Delhi Metro Rail Corporation Ltd. Vs Additional Commissioner (Delhi High Court)

Limitation Period u/s 54(1) of the CGST Act cannot be invoked when tax is collected without authority of law

The Hon’ble Delhi High Court in the case of Delhi Metro Rail Corporation Limited vs. The Additional Commissioner, Central Goods and Services Tax Appeals and Others [W.P. (C) 6793/2023 dated September 18, 2023] held that the limitation period of two years under Section 54(1) of the

Please become a Premium member. If you are already a Premium member, login here to access the full content.