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2023 (2) TMI 649 - HC - GSTRejection of refund claim - rejection on the ground that it was filed beyond the period of two years as stipulated under Section 54(1) of the Central Goods and Services Tax Act, 2017 - time limitation. HELD THAT:- The learned Counsel appearing for the parties have drawn attention to a notification dated 05.07.2022, whereby the period commencing from 01.03.2020 to 28.02.2022, was directed to be excluded for computing the period of limitation, for filing a refund application under Sections 54 or Section 55 of the Act. It is apparent that the said notification was issued in view of the order passed by the Hon’ble Supreme Court in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (3) TMI 497 - SC ORDER]. The impugned orders cannot be sustained as the benefit of the relaxation in the period of limitation has not been accorded to the petitioner - Petition disposed off.
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