Limitation For Refund Of GST Is Determined From Date Of Original Application, Not From Date Of Follow-Up Application: J&K HC Quashes Deficiency Memo

The Jammu & Kashmir High Court clarified that the limitation period for claiming a GST refund should be calculated from the date of the original application, not from the date of any follow-up applications. The court quashed the deficiency memo issued by the authorities for calculating the limitation period from a later date. This decision protects taxpayers from delays caused by administrative errors and strengthens their rights in claiming refunds. The judgment ensures that taxpayers are not unfairly penalized for submitting follow-up applications and reinforces adherence to procedural timelines by tax authorities.