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2023 (4) TMI 494 - BOMBAY HIGH COURTRejection of application filed by the Petitioner on the ground of delay - September 2018 to October 2019 - Rule 89(2)(c) of the Central Goods and Services Tax (CGST) Rules, 2017 - HELD THAT:- The arguments of the Petitioner, as reflected in the impugned order, are based on the general situation brought about by the Covid-19 pandemic. The implications of the orders passed by the Hon’ble Supreme Court is not considered while calculating the limitation period. The appropriate course of action therefore would be to set aside the impugned order, restore the appeal filed by the Petitioner in respect of the refund which has not been granted and direct the Appellate Authority to examine the aspect of limitation on merits afresh in the light of the decision/order passed by the Hon’ble Supreme Court in the Suo Motu Writ Petition. The impugned order dated 29 October 2021 by the Appellate Authority is quashed and set aside, and the Appeal filed by the Petitioner stands restored to file.
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