GST refund application is valid even for the period prior to issuance of refund policy for unregistered persons


Last updated: 03 July 2023

Court :
Bombay High Court

Brief :
The Hon'ble Bombay High Court in C.P.Rabindranath Menon v. Deputy Commissioner of State Tax [Writ Petition No. 5131 of 2022 dated April 21, 2023] set aside the order rejecting the refund claim filed by the unregistered person pursuant to agreement for purchase of residential flats and held that the Petitioner should be given opportunity for reconsidering their claim for refund and restored the refund application before the Deputy Commissioner of State Tax for decision.  

Citation :
Writ Petition No. 5131 of 2022 dated April 21, 2023

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Bimal Jain
Published in GST
Views : 226

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