Delayed Portal Upload Of Appellate Order Relaxes Refund Limitation Date Permitting Recovery With Interest
Delayed Portal Upload Of Appellate Order Relaxes Refund Limitation Date Permitting Recovery With Interest Issue Whether a refund claim filed pursuant to a favorable appellate order can be saved from the two-year limitation bar under Section 54 when the portal summary (Form GST APL-04) is uploaded by the department after a long delay. Whether the… Read More »