TMI Blog2023 (4) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... 973 & 3348 of 2022 - - - GST - Rejection 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am (in W.P.Nos.3515 3519 of 2022) For the Respondents : Mr.C.Harsha Raj Additional Government Pleader (in W.P.Nos. 14939, 14943, 14945, 14949 of 2022), Ms.Hema Muralikrishnan Senior Standing Counsel (in W.P.No.2833 of 2022), Ms.Anu Ganesan, Junior Panel Counsel (in W.P.Nos. 3515 3519 of 2022) COMMON ORDER Mr.Narayanan and Mr.Shanmugam, learned counsel for the petitioner, Ms.Hema Muralikrishnan, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 5. In fact this Notification issued by the Board applies to Central GST author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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