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HomeGSTExecutive Circular Can’t Curtail Statutory Limitation U/s 54 of GST Act: Calcutta...

Executive Circular Can’t Curtail Statutory Limitation U/s 54 of GST Act: Calcutta HC Quashes Rejection of ITC Refund

GST

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By Mariya Paliwala
calcutta hc

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The Calcutta High Court has quashed the rejection of the Input Tax Credit (ITC) refund and held that executive circular can’t curtail statutory limitation under Section 54 of CGST Act. The bench of Justice Om Narayan Rai has observed that although, ordinarily, law of limitation applies retrospectively, yet there are certain exceptions to the rule….

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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