Quest Global Engineering Services Private Limited Vs DC, Central Tax
Date: December 21, 2021
Subject Matter
Refund claim filed beyond the period of limitation prescribed under Section 54 gets time-barred
Summary
In this case, the tax was paid on 20.12.2017. Thus, the refund claim if it was to be filed ought to have been filed by the petitioner within the period of limitation prescribed under the Act. The refund claim should have been filed on or before 19.12…
Heard the learned counsel for the petitioner and the learned Junior Panel Counsel for the respondent. I have perused the records and the decisions cited by the learned counsel for the petitioner and the learned Junior Panel Counsel for the respondent. I have also perused the circular dated 29.12.2017 which was furnished today by the learned counsel for the petitioner. 2. The facts are not in dispu…