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The Gujarat High Court held that the period between the initial refund filing and issuance of a deficiency memo must be excluded when computing the two-year limitation under Section 54 of the CGST ...
The government is finalising a major GST overhaul with automated refunds, pre-filled returns, and analytics-based scrutiny to ...
Gujarat High Court ruled that the time taken to process a GST refund application until a deficiency memo is issued must be excluded from the two-year limitation period under Section ...