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HomeGSTITC Refund Limitation Must Be Counted Based on Nature of Supply, Not...

ITC Refund Limitation Must Be Counted Based on Nature of Supply, Not Mechanical Application of S. 54: Delhi High Court

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By Mariya Paliwala
ITC Refund Limitation Must Be Counted Based on Nature of Supply, Not Mechanical Application of S. 54: Delhi High Court

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The Delhi High Court has clarified the correct interpretation of limitation under Section 54 of the CGST Act for refund of unutilised Input Tax Credit (ITC), holding that the “relevant date” must be determined based on the nature of the refund claim and statutory scheme, and not through a rigid or mechanical application of provisions….

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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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