Period from March 1, 2020, to February 28, 2022, Excluded for GST Refund Application

Mahalaxmi Exports  Vs Commissioner of Delhi GST And Another & Ors. (Delhi High Court) Introduction: In the case of Mahalaxmi Exports vs. Commissioner of Delhi GST and Another & Ors., the Delhi High Court addressed an essential issue concerning the timely filing of Input Tax Credit (ITC) refund applications under Section 54(1) of the Central Goods and Services Tax Act, 2017 (CGST Act). The High Court directed the processing of the refund application within the stipulated time. Background of the Case: Mahalaxmi Exports (referred to as “the petitioner”) filed a petition chall...