Extension of limitation covered refund claims for unutilised input tax credit filed within the protected pandemic period.

The Bombay High Court held that the Supreme Court's extension of limitation applied to refund applications for unutilised input tax credit where the last filing date fell between 15 March 2020 and 2 October 2021. The rejection of the refund claims was based solely on limitation, and the Court followed the earlier coordinate bench view that such applications were covered by the protected period. As the petitioner's last dates fell within that window, the limitation-based rejection could not stand. The impugned orders were set aside and the refund applications were restored to the Proper Officer for decision on merits, treating them as filed within limitation.

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Issues: Whether the extension of limitation period applied to refund applications for unutilized input tax credit where the last date for filing fell within the period from 15 March 2020 to 2 October 2021.

Analysis: The applications were rejected solely on limitation. The Court followed the earlier coordinate bench view that the benefit of the Supreme Court's extension of limitation orders extends to refund applications when the last date for filing falls within the protected window period. Since the petitioner's last dates fell within that period, the rejection could not stand.

Conclusion: The impugned orders rejecting and confirming rejection of the refund applications were set aside and the applications were restored to the Proper Officer for decision on merits, treating them as within limitation.

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