https://www.taxtmi.com/highlights?id=61429 Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound by IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (11) TMI 387 - SC ORDER] and is require to exclude the period of limitation falling during the said period. - Since the period of limitation for filing the third refund application fell between the said period 15th March 2020 and 2nd October 2021, the said period stood excluded - HC en-us Thu, 13 Jan 2022 16:09:21 +0530 Thu, 13 Jan 2022 16:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61429 Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Assistant Commissioner of CGST is bound by IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (11) TMI 387 - SC ORDER] and is require to exclude the period of limitation falling during the said period. - Since the period of limitation for filing the third refund application fell between the said period 15th March 2020 and 2nd October 2021, the said period stood excluded - HC Highlights GST Thu, 13 Jan 2022 16:09:21 +0530 https://www.taxtmi.com/highlights?id=61429