Chromotolab And Biotech Solutions Vs Union Of India
Date: October 21, 2022
Subject Matter
Date of filing refund application on common portal shall be treated as date of filing claim for refund. Not the date of submitting printout.
Summary
The short question that arises in this case is whether the period of two years for filing refund claim under Section 54 of the CGST Act would be applicable upto date of filing application on common portal or date of submitting printout of application…
Heard learned advocate Mr. Dhaval Shah for the petitioner and learned advocate Mr. Priyank Lodha for the respondents. 2. By filing the present petition under Article 226 of the Constitution, the petitioner has prayed for direction against the respondents to re-credit amount of Rs.3,37,076/- in electronic credit ledger of the petitioner with interest from the date of order dated 19.11.2019 till its…