National Internet Exchange of India Vs Union of India & Ors
Date: August 8, 2023
Subject Matter
GST refund cannot be denied based on a limitation ground if the application is filed within time and in the prescribed manner, even if there are deficiencies in the submission
Summary
The case focuses on the GST refund mechanism and the implications of deficiencies in the application process. The petitioner's claim for the refund of Integrated Goods and Services Tax (IGST) was rejected on the grounds of submitting the applicat…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT The National Internet Exchange of India (hereafter ‘ the petitioner ’) has filed the present writ petition impugning an order dated 13.04.2021 (hereafter ‘ the impugned order ’), passed by respondent no.3 (Assistant Commissioner, Department of Trade and Taxes) whereby the petitioner’s claim for refund of Integrated G…