The Madras High Court did not endorse the restrictive interpretation adopted by the Revenue to ascertain the limitation period.
The Madras High Court has ruled in favour of M/s Gillette Diversified Operations Private Limited (Gillette), holding that its Goods and Services Tax (GST) refund claims were filed within the prescribed limitation period, rejecting the Revenue Department’s contention that they were time-barred. The case arose when Gillette Diversified, a subsidiary of the global consumer goods…
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