GST Refund Application cannot be Rejected citing Limitation when Deficiences Cured by Subsequent Filing: Kerala HC

The Kerala High Court ruled that GST refund applications cannot be rejected solely based on a limitation period when deficiencies are later cured by subsequent filings. The court emphasized that businesses should not be penalized for minor procedural delays if they rectify issues promptly. The decision supports the idea that taxpayers should be given a fair chance to claim their refunds under GST, especially when they take corrective actions and comply with the regulations.