TMI Blog2023 (9) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... - The petitioner preferred an appeal against the impugned order dated 28.01.2022 passed by the adjudicating authority. However, the appellate authority also dismissed the petitioner s appeal by an order dated 11.08.2023, on the ground that it was barred by limitation. The notification no. 13/2022-Central Tax dated 05.07.2022 expressly provides that the period commencing from the 1 st day of Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VIBHU BAKHRU, J. CM APPL. 50155/2023 (for exemption) 1. Exemptions allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 12697/2023 3. Issue notice. 4. The learned counsel for the respondents accept notice. 5. The petitioner has filed the present petition impugning orders dated 28.01.2022 and 11.08.2023. 6. The petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. According to the concerned authorities, the petitioner s application was not filed within the stipulated period of two years from the relevant date as required under Section 54(1) of the Central Goods and Services Tax Act, 2017 (hereafter CGST Act ). 10. The petitioner responded to the said SCN on 13.01.2022. The petitioner contended that the delay was for bona fide and genuine reasons as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication dated 05.07.2022, issued by the Central Board of Indirect Taxes and Customs ( CBIC ). 14. The notification no. 13/2022-Central Tax dated 05.07.2022 expressly provides that the period commencing from the 1 st day of March, 2020 to 28th February, 2022, would be excluded, inter alia, for the purposes of filing the refund application under Section 54 or Section 55 of the CGST Act. 15. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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