Home Case Index All Cases GST GST + HC GST - 2023 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (4) TMI 1006 - MADRAS HIGH COURTRejection of refund claims - rejection on the ground of limitation - authority also mentions the non-availability of certain statutory / other documents in support of the claim for refund - HELD THAT:- The Central Board of Indirect Taxes and Customs has, vide Notification No.13/2022 - Central Tax dated 05.07.2022, stated that the time between 01.03.2020 - 28.02.2022 shall stand excluded in construing the limitation for issuance of order under Section 73(9) for computation of limitation for seeking refund under Sections 54 or 55 of the enactments - this Notification issued by the Board applies to Central GST authorities and GST authorities in the Union Territories. However, Mr.C.Harsha Raj, learned Additional Government Pleader, who appears for the State has written instructions dated 05.04.2023, a copy of which is placed on file, to state that the benefit under Notification No. 13/2022 will be extended to assesses in the State of Tamil Nadu as well. This is recorded. Petition disposed off.
|