https://www.taxtmi.com/article/detailed?id=10182 The court applied the Supreme Court's orders in In Re: Cognizance for Extension of Limitation to exclude the period from 15.03.2020 to 02.10.2021 when computing limitation for GST refund applications, held that the Assistant Commissioner is bound by those orders and directed that the balance limitation runs from the court-specified date, resulting in the third refund application being treated as within time for departmental consideration. en-us Thu, 13 Jan 2022 16:05:53 +0530 Thu, 13 Jan 2022 16:05:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10182 The court applied the Supreme Court's orders in In Re: Cognizance for Extension of Limitation to exclude the period from 15.03.2020 to 02.10.2021 when computing limitation for GST refund applications, held that the Assistant Commissioner is bound by those orders and directed that the balance limitation runs from the court-specified date, resulting in the third refund application being treated as within time for departmental consideration. Articles Goods and Services Tax - GST Thu, 13 Jan 2022 16:05:53 +0530 https://www.taxtmi.com/article/detailed?id=10182