GST Refund Application U/S 54 Beyond Relevant Date Liable for Rejection

Cherish India Exports Vs Assistant Commissioner of State Tax and Others (Andhra Pradesh High Court) Andhra Pradesh High Court held that application for refund of unutilised input tax credit under section 54 of the Central Goods and Services Tax Act [CGST Act] is to be filed within 2 years from relevant date i.e. date on which vessels carrying goods is exported. Here, since application filed beyond relevant date is liable to be rejected. Facts- The petitioner, who is involved in the export of rough granite, is also registered under the Central Goods and Services Tax Act, 2017. The petitioner h...