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2023 (10) TMI 860 - HC - GSTRefund claim - rejection on the ground that they were barred by limitation - HELD THAT:- The impugned order was passed without considering the aforesaid order passed by the Hon’ble Supreme Court as well as the notification dated 05.07.2022 issued by the Department, wherein it has been stated the period from 01.03.2020 to 28.02.2022 shall be excluded for computation of period of limitation for the purpose of filing refund application under Section 54 of the Act. This Court is inclined to set aside the impugned order passed by the first respondent and further, the second respondent is directed to process the revised refund applications filed by the petitioner and pass appropriate orders by taking into consideration of the order passed by the Supreme Court and the aforesaid notification issued by the Department, within a period of 30 days from the date of receipt of copy of this order after providing the opportunity to the petitioner. Petition disposed off.
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