9911796707
TMI Blog2023 (5) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... riod and dealing with such exigency a subsequent circular has been issued by Central Board of Indirect Taxes and Customs dated 5th July, 2022, whereunder such applications are to be entertained and that the claim of the petitioner for refund is covered by such circular. Reliance is also placed upon an order passed by a coordinate bench in Writ Tax No. 173 of 2022, wherein reliance is placed upon the order passed by the Supreme Court on 10.1.2022 extending the time for making of such applications, which is reproduced hereinafter:- "This writ petition has been filed praying for the following reliefs:- (A) Issue an appropriate writ, order or direction declaring Rule 90(3) of the Central Goods and Services Tax Rules, 2017 and corresponding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to September, 2018 and October to December, 2018, which have been rejected by the impugned order, passed by the respondent no.4. As per impugned order, the period of limitation for filing refund application in terms of Section 54(1) of the CGST/UPGST Act, had expired in September, 2020 and even period extended by the department has also expired on 30.11.2020. Thereafter, petitioner filed refund application on 31.03.2021, which has been rejected by the impugned order on the ground of delay. Learned counsel for the petitioner submitted that the period between 15.03.2020 to 28.02.2022 has been directed by the Supreme Court to be excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... twithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01.03.2022. In the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that longer period shall apply. IV. It is further clarified that the period from 15.03.2020 till 28.02.2022 shall also stand excluded in computing the periods prescribed under sections 23(4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act 1881 and any other laws, which prescribe period (s) of limitation for instituting proceeding, outer limits (within which the cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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