Andhra Pradesh High Court Quashes Rejection Of GST Refund Application By Axis Bank

The  Andhra Pradesh High Court  has quashed the rejection of a GST refund application by Axis Bank and remanded the matter back to the original authority. The division bench of  Justice C. Praveen Kumar  and  Justice A.V. Ravindra Babu  has referred to a circular dated 25.09.2021 issued clarifying that the insertion of rule (1A) to Rule 89 provides a time limit of 2 y…