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Karnataka High Court rules GST refund 2-year limit under Section 54 is mandatory, but delay can be condoned under Article 226

Karnataka High Court: Two-Year Limitation Under GST Refund (Section 54) Is Mandatory, but High Court Can Condone Delay Under Article 226

  • March 26, 2026
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Gujarat HC Export Refund FIRCs Ruling

Gujarat HC Upholds Exporter’s Claim: Technical Lapses Can’t Defeat Genuine Refunds, and FIRCs Not Mandatory If Forex Receipt Is Proven

  • July 25, 2025
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Sikkim High Court Allows ITC Refund

Sikkim High Court Allows ITC Refund on Business Closure; Holds Refund Right Cannot Be Denied Merely for Not Falling Under Section 54(3)

  • June 12, 2025
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Gujarat High Court GST Refund

Gujarat High Court Directs GST Refund of Rs. 40 Lakhs Voluntarily Paid by Mistake: Holds Time Limit of 2 years not applicable

  • April 3, 2025
  • Read More

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