A Single Bench of Jharkhand High Court held that rejection of GST refund under Section 77(1) of CGST Act 2017, could not be claimed on fresh application. The Petitioner, Gajraj Vahan Private Limited in this case had deposited the tax on 14.02.2020 whose refund was rejected as time barred by the impugned order dated 24.04.2020.
For the Petitioner: Mr. N.K. Pasari placed a circular no. 162/18/2021- GST dated 25.09.2021 issued by the CBIC on the subject – clarification in respect of refund of tax specified in section 77(1) of the CGST Act and Section 19(1) of IGST Act-Reg. He further submitted that Sub Rule (1A) had been added to Rule 89 of CGST Rules, 2017.
Source: taxscan.in
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