Limitation for GST Refund is to be Determined From Date of Original Application: J&K HC Quashes Deficiency Memo

The Jammu and Kashmir High Court has ruled that the limitation period for seeking a GST refund is to be determined from the date of the original application, not from any subsequent deficiency memos issued by the authorities. This decision brings relief to taxpayers who have faced procedural delays and clarifies the applicable timelines for refund applications.