Two Years Limitation in GST Refund Application Filing is Directory, Not Mandatory: Madras High Court Order for Lenovo (India) In a significant ruling, the Madras High Court has declared that the stipulated two-year limitation for filing Goods and Services Tax … Continue reading Two Years Limitation in Filing Refund Application Under GST is a Directory, Not Mandatory: Madras High Court Order Dt. 6 November 2023