Karnataka High Court: GST Refund Limitation Runs From Initial Application, Not Revised Filing

• The Karnataka High Court ruled that the limitation period for GST refund claims must be calculated from the date of the initial application, not from a subsequent revised filing after a deficiency memo.
• The Court quashed the tax authorities’ rejection of a refund claim as time-barred, finding their approach contrary to law.
• The matter was remitted back to the authorities for reconsideration on merits, with the limitation issue settled in favor of the taxpayer.
• The decision protects taxpayers from losing legitimate refund claims due to procedural errors and upholds their substantive rights.

Source: trilegal.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---