ITC Refund Dispute: Allahabad HC Directs Petitioner to Approach Appellate Authority

M/S Bushrah Export House , Lucknow Thru. Sole Proprietor Syed Asif Ali Vs Union Of India (Allahabad High Court)

In Bushrah Export House Vs Union of India Thru., the Allahabad High Court addressed a dispute over the refund of Input Tax Credit (ITC) amounting to ₹98,62,180 for the period April-May 2020. The petitioner, a garment exporter, had initially filed a refund application on October 18, 2023, which was acknowledged. However, a show cause notice issued on March 14, 2024, far exceeded the statutory time limit under Section 54(7) of the CGST Act, 2017. The petitioner r

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