Limitation To Claim GST Refund Begins From Date Of Correct Tax Payment: Patna High Court

Justices Rajeev Ranjan Prasad and Shailendra Singh after reading Section 77 of the CGST Act, 2017 read with Section 19 of the IGST Act opined that the relevant date for counting the period of limitation would start from the date when the assessee had deposited the tax under IGST Act. It is the case of the petitioner/assessee that for the financial year 2017-18, the assessee filed his all GSTR-01,…