GST Refund claim filed within two years from relevant date cannot be rejected

Advertisement Gillette Diversified Operations Private Limited Vs Joint Commissioner of GST and Central Excise (Appeals-II) (Madras High Court) Madras High Court held refund claim filed within two years from ‘relevant date’ as defined in Explanation 2(a) to Section 54(14) of CGST Act. Therefore order rejecting refund claim not sustainable. Facts- In W.P.No.6531 of 2022, the petitioner seeks for a Mandamus, to direct the first respondent to extend the benefit of proviso introduced under Rule 90(3) of the Central Goods and Services Tax (CGST) Rules, 2017 to exclude the number of days from ...