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Delhi HC allows Belated GST Refund Application filing due to Technical Glitches
Case Law Details
- Case Name
- Sethi Sons (India) Vs Assistant Commissioner And Ors. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Sethi Sons (India) Vs Assistant Commissioner And Ors. (Delhi High Court)
In a recent verdict, the Delhi High Court ruled in favor of Sethi Sons (India) in their petition against the denial of a refund of unutilized input tax credit (ITC) related to Goods and Services Tax (GST) on zero-rated supplies from July 2017 to March 2018.
The petitioner contested the rejection of their refund application by the Proper Officer, citing its filing beyond the stipulated two-year period under Section 54(1) of the Central Goods and Services Tax Act, 2017 (CGST Act). Despite subsequent appeals...
