M/s. KBS Motors Private Limited v. Union of India & Others

The petitioner, M/s. KBS Motors Private Limited, filed a writ petition challenging the order dated 01.07.2022, whereby its application for refund of GST was rejected solely on the ground that it had been filed beyond the statutory limitation period prescribed under Section 54 of the CGST Act, 2017.

Under the GST law, an application for refund is ordinarily required to be filed within two years from the relevant date.