Limitation Grounds Inapplicable for Timely & Properly Filed GST Refund Applications

National Internet Exchange of India Vs Union of India & Ors. (Delhi High Court)

Introduction: The Delhi High Court recently delivered a landmark judgment in the case of the National Internet Exchange of India vs. Union of India & Ors. This case delves into the nuances of the GST refund mechanism and the implications of deficiencies in the application process.

The Background: The National Internet Exchange of India, the petitioner, had its claim for

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