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2022 (10) TMI 1127 - HC - GSTRefund claim - time limitation - time prescribed under Section 54 of the CGST and APSGST Acts - HELD THAT:- The extension of time granted by Hon’ble Supreme Court was only in respect to appeals, but the same is not applicable to any proceedings under GST laws. Recently, the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs issued Notification No.13/2022-Central Tax dated 05.07.2022 which clearly postulates that the period from 1st March, 2020 to 28th February, 2022, computation shall stand excluded while computing the period of limitation for filing refund application under Section 54 or Section 55 of the said Act - it cannot be said that the application for refund was made beyond the period of limitation. Hence, the order under challenge is set aside and the matter is remanded back to respondent No.1, for fresh consideration in accordance with law. Petition allowed by way of remand.
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