GST Refund Rejection Set Aside Due to Non-Consideration of Key Limitation Ruling

Mukesh Incense Enterprises Pvt. Ltd Vs Union of India & Ors (Bombay High Court) Summary :The case concerns a challenge to orders dated 23 June 2020 and 18 August 2021, by which the petitioner’s refund application under Section 54(3) of the CGST Act and the subsequent appeal were rejected. The petitioner also sought a declaration that Rule 90(3) of the CGST and SGST Rules is ultra vires Section 54(3). The petitioner relied on the Gujarat High Court’s ruling in Darshan Processors, which held that the limitation period under Rule 90(3) should be computed from the date of the original ref...