| Question And Answer | |
|---|---|
| Subject: | FY 2017-18- GST Refund |
| Category: | GST |
| Querist: | Girikumar |
| Answered by: | Advocate C.B.Thakar |
| Tags: | GST refund, Limitation |
| Date: | April 28, 2023 |
Hi,
We have claimed GST Refund for FY 2017-18 in January 2020. Refund got processed. However during the GST Audit, officer is claiming to reject the refund and claim back amount.
Is there any case laws to support the refund claim, providing mere delay in claim subject to meeting other refund claims should not be reason for rejecting refund.
Thank you in advance.
Look forward to hear from you at the earliest.
Though facts are not clear, it appears that the objection has come on ground of Limitation. The limitation for filing refund application is 2 years from end of concerned period. If the application is filed for individual months then for periods upto December,2017, the application was required to be filed till December,2019. I do not find any judgment taking liberal view on above issue.
However, If adverse action taken , you can take the matter to higher forum and it is possible to argue that merely on technicalities substantial justice should not be denied, more particularly when it was first year of GST. Like TRAN -1 , relief can come.
Also examine whether application was for whole period from 1.7.2017 to 31.3.2018. If so, you can take plea that the time limit was upto 31/3/20 and hence application within time.