IGST on import of oxygen concentrators for personal use quashed by the Hon’ble Delhi High Court.
Facility to withdraw refund application has been introduced wherein refund application can be withdrawn at any time before issuance of provisional refund or final refund or payment order or refund withhold order or notice in RFD-08 for rejection of refund. Any amount debited from the ledgers will be credited back.
Time period from the date of filing of the refund claim in FORM GST RFD-01 till the date of communication of the deficiencies in FORM GST RFD-03 to be excluded for the purpose of limitation of two years.
The Joint/Additional Commissioner can extend time limit for filing revocation application where such application is filed beyond a period of 30 days from the date of service of the order of cancellation of registration but within 60/90 days of such date. The applicant may request, through letter or e-mail, for extension of time limit to apply for revocation of cancellation of registration to the proper officer by providing the grounds on which such extension is sought.