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Limitation Period u/s 54(1) of the CGST Act cannot be invoked when tax is collected without authority of law
Case: M/s Delhi Metro Rail Corporation Limited vs. The Additional Commissioner, Central Goods and Services Tax Appeals and Others [W.P. (C) 6793/2023 dated September 18, 2023] The Hon’ble court held that the limitation period of two years under Section 54(1) of the...