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2022 (2) TMI 1160 - HC - GSTRefund of GST - Time Limitation - refund claims filed by the petitioner rejected as the same are time-barred in terms of Section 54(1) of the CGST Act, 2017 - HELD THAT:- Petitioner states that the impugned order fails to take note of the orders passed by the Supreme Court extending the period of limitation due to Covid-19 pandemic in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2022 (1) TMI 385 - SC ORDER] - Issue notice. Mr.Satish Kumar, learned counsel accepts notice on behalf of the respondents. He prays for some time to obtain instructions. List on 12th April, 2022.
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