GST Refund Application: Period From 01.03.2020 to 28.02.2022 excludable in Limitation calculation

Gandhar Oil Refinery (India) Ltd. Vs Assistant Commissioner of Sales Tax (Andhra Pradesh High Court) A perusal of material on record would show that GST refund application came to be made by the petitioner was on 22.09.2021, for the Tax period May, 2018 to May, 2019. Though, learned Government Pleader would contend that the said application came to be made beyond the period of two years, but the learned counsel for the petitioner would submit that, a reading of the Clause 2 to the Explanation to Section 54 of the CGST Act, show the ‘relevant date’ is prescribed only for goods exported out ...