Taxpayer Challenges CGST Refund Rejection, Argues Supreme Court's COVID-19 Extension Should Apply to Section 54 Claims

HC issued notice on a petition challenging rejection of CGST refund claims as time-barred. Petitioner contended that SC's Covid-19 limitation extension orders should apply to refund applications under CGST Act. The court did not make a final determination and scheduled further hearing for April 12, 2022.

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The Delhi High Court heard a petition seeking to quash an Order-in-Appeal rejecting refund claims of the petitioner under the CGST Act, 2017. The petitioner's claims were deemed time-barred, but the petitioner argued that the Supreme Court's orders extending limitation due to the Covid-19 pandemic should apply to refund applications. The court issued notice to the respondents and scheduled the next hearing for 12th April, 2022.

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