Refund claim limitation under the CGST Act was questioned against Covid-era extension orders, with notice issued for further hearing.

Refund claims under Section 54(1) of the CGST Act were examined against the limitation period in light of orders extending limitation during the Covid-19 pandemic. The issue was whether those extension orders affected the timeliness of the refund applications. Notice was issued and the matter was listed for further hearing, so no substantive determination on limitation was recorded in the supplied text.

---

---

Issues: Whether the refund claims were barred by limitation under Section 54(1) of the Central Goods and Services Tax Act, 2017 in view of the orders extending limitation during the Covid-19 pandemic.

Outcome: Notice issued and the matter was listed for further hearing.

---