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GST - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

Refund claim - exclusion of certain period due to COVID pendamic ...

GST

January 13, 2022

Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound by IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (11) TMI 387 - SC ORDER] and is require to exclude the period of limitation falling during the said period. - Since the period of limitation for filing the third refund application fell between the said period 15th March 2020 and 2nd October 2021, the said period stood excluded - HC

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