https://www.taxtmi.com/caselaws?id=417029 The court quashed the rejection of the petitioner's third refund application as time-barred, restoring the application for further consideration by the respondent. The court relied on Supreme Court orders extending the limitation period due to the pandemic, determining that the third application fell within this extended period and should not have been rejected. The court did not address the constitutionality of Rule 90(3) or the Circular in this order, leaving it open for future consideration. No costs were awarded, and the parties were instructed to comply with the court's decision. en-us Mon, 10 Jan 2022 00:00:00 +0530 Sat, 29 Mar 2025 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417029 The court quashed the rejection of the petitioner's third refund application as time-barred, restoring the application for further consideration by the respondent. The court relied on Supreme Court orders extending the limitation period due to the pandemic, determining that the third application fell within this extended period and should not have been rejected. The court did not address the constitutionality of Rule 90(3) or the Circular in this order, leaving it open for future consideration. No costs were awarded, and the parties were instructed to comply with the court's decision. Case-Laws GST Mon, 10 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417029