GST paid on exempted services to be refunded back without applying period of limitation

Nspira Management Services Private Limited Vs Assistant-Deputy Commissioner of Central Tax (Andhra Pradesh High Court) Andhra Pradesh High Court held that since services by way of renting of residential dwelling for use as residents is exempted from payment of GST, GST already paid is to be refunded back without considering period of limitation. Thus, writ petition is allowed. Facts- The petitioner is engaged in management of educational institutions, educational consultancy besides providing the same, also engaged in providing hostel accommodation services to students of various educational i...