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2022 (4) TMI 1345 - HC - GSTRejection of refund claim - time limitation - relevant date - explanation (2) of Section 54 of the Central Goods and Service Tax Act, 2017 - HELD THAT:- The information available before this Court, in clear and vivid terms, reveals that seeking refund of the amount for the period, commencing from April, 2018 to March, 2019, the petitioner herein made an application on 13.03.2021 and there is absolutely no dispute with regard to either submission of the said claim or the receipt of the same by the respondent-authorities. It is also not in dispute that the petitioner herein filed a detailed reply on 02.04.2021 in response to the show cause notice dated 26.03.2021. A reading of the said reply shows that the petitioner herein also referred to the orders of the Hon’ble Supreme Court in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (3) TMI 497 - SC ORDER]. A perusal of the order under challenge shows that as per the provisions of the statute, in order to get entitlement for refund of the period from April, 2018 to March, 2019, one should have filed an application on or before 19.05.2020. But in the present case, the petitioner herein filed such application on 13.03.2021. It is very much apparent from the order of the Hon’ble Apex Court in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (3) TMI 497 - SC ORDER], that while computing the period of limitation for any suit, appeal, application or proceeding, the period from 15.03.2020 till 14.03.2021 is liable to be excluded. In view of the said order of the Hon’ble Supreme Court and if the said period is excluded from computation of the period of limitation, the entire claim of the petitioner herein is liable to be accepted. The matter is remanded to the said extent for consideration and for passing appropriate orders by taking into consideration the directions of the Hon’ble Supreme Court in the order in the Suo Motu Writ Petition - Petition allowed.
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