GST Appeal Delay Must Run from Online Refund Application Date, Not Certified Copies: Gujarat HC

Otsuka Pharmaceutical India Pvt. Ltd Vs Union of India & Ors. (Gujarat High Court) GST Appeals Revived for Wrongly Calculated Delay from submission of certified copies instead of From the date of Submission of Online Refund Application: Gujarat HC The Gujarat High Court examined a petition challenging rejection of GST refund appeals on the ground of delay under Rule 108(3) of the Central Goods and Services Tax Rules, 2017. The petitioner, a registered manufacturer and exporter of pharmaceutical products, had opted to export goods without payment of tax and sought refund of unutilised input...