Time-limit extensions for GST recovery and refund filings suspend limitation periods during the pandemic interruption. The State extends limitation periods for issuance of recovery orders relating to unpaid or short-paid tax and wrongful input tax credit claims, and excludes the pandemic interruption period from computation of limitation for both recovery of erroneous refunds and filing refund applications, with the exclusion operating retrospectively from the commencement of that interruption.
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Provisions expressly mentioned in the judgment/order text.
Time-limit extensions for GST recovery and refund filings suspend limitation periods during the pandemic interruption.
The State extends limitation periods for issuance of recovery orders relating to unpaid or short-paid tax and wrongful input tax credit claims, and excludes the pandemic interruption period from computation of limitation for both recovery of erroneous refunds and filing refund applications, with the exclusion operating retrospectively from the commencement of that interruption.
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