TMI Blog2024 (3) TMI 1029X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner on the same invoices for the period 2019-2020, on which, Respondent No. 3 has also paid the tax - HELD THAT:- This petition is disposed of permitting the petitioner to file an appropriate application as mandated by Section 54 of the Act claiming refund. The period between 19.01.2024 till today shall be excluded for the purposes of limitation. Further, the claim of the Petitioner that Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record. 2. Petitioner seeks direction to the respondents to grant benefit of Input Tax Credit that was paid by the? Petitioner on the same invoices for the period 2019-2020, on which, Respondent No. 3 has also paid the tax. 3. Learned counsel for Petitioner submits that Petitioner had been coerced into depositing the tax on the said invoices as Respondent No. 3 had not filed returns within time. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon Notification No. 13/2022 dated 05.07.2022 to contend that the period between 01.03.2020 to 28.02.2023 is to be excluded for the purposes of computation of period of limitation for filing a refund application under Section 54 or 55 of the Act. She further submits that the period between the filing of the subject petition i.e. 19.01.2024 till today be also excluded. 6. In view of the above, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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