Rejection of GST Refund for Second Application Beyond Statutory Time Limit Unjustified

Sali P. Mathai Vs State Tax Officer (Kerala High Court) Kerala High Court held that rejection of the application for refund on the ground that the second application filed by the petitioner was beyond the time specified in sub-section (1) of Section 54 of the CGST/SGST Acts cannot be sustained in law. Accordingly, writ petition allowed. Facts- The petitioner filed an application for refund on 05-04-2021 seeking refund of an amount of Rs.17,46,210/-. In response to that application, the petitioner was served with communication dated 19-04-2021, informing the petitioner regarding certain deficie...