Limitation period in case of GST Refund rejection – Rule 89(1A)

Gajraj Vahan Private Limited Vs State of Jharkhand (Jharkhand High Court) As per the amended Rule 89 (1A) of CGST Rules, 2017 and Circular dated 25.09.2021, the limitation period for seeking refund would be two years from the date of the instant notification i.e. 24.09.2021. However, in the face of rejection order, petitioner cannot make a fresh application, though the instant amendment and the notification beneficially applies to his case also. FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT Learned counsel for the petitioner has placed a circular no. 162/18/2021-GST dated 25.09.2021 ...