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2022 (12) TMI 1036 - HC - GSTRefund claim - rejection on the ground that they are time barred - Section 54 of the Central Goods and Services Tax Act, 2017 - Exclusion of certain period during Covid 19 pandemic - HELD THAT:- Section 54 of the Central Goods and Services Tax Act, 2017 deals with refund of tax. Section 54(1) states that if a refund is sought of any tax, then an application has to be made before the expiry of two years from the relevant date - The impugned orders make no reference to which category the Petitioner’s claims would fall and what would be the relevant date i.e. starting point for limitation period for the Petitioner’s claim for refund. For the purpose of ascertaining whether the limitation period in the Petitioner’s case stood extended/ protected by the order of the Hon’ble Supreme Court as above, first the relevant date for starting of the limitation will have to be established. The factual position as per the explanation to Section 54 as regards the Relevant Date will have to be determined first and then legal position as laid down in the above decisions can be applied - the impugned orders, to the extent of rejection of the refund claims of the Petitioner for the periods from April 2018 to March 2019 and from April 2019 to December 2019, are liable to be quashed and set aside and the applications for these two periods are to be restored to the file of the concerned Assistant Commissioner. The Assistant Commissioner will examine the case of the Petitioner afresh both on the ground of limitation and on merits - Writ petition is disposed of.
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