GST Refund Rejection Set Aside for Ignoring Timely Applications and COVID-19 Limitation Exclusion

Amidc Automation Technologies Pvt. Ltd Vs Central Board of Indirect Taxes And Customs (Karnataka High Court) In this petition, the petitioner sought quashing of an order dated 21.02.2025 issued in Form GST-RFD-06 and requested a direction to accept its refund application in Form GST-RFD-01 for the period January 2019 to March 2022, filed within the due date, and to grant refund with applicable interest without applying limitation or jurisdictional objections. The petitioner’s first refund application was filed on 09.05.2023 for January 2019 to March 2021, which led to a deficiency memo on 01...