https://www.taxtmi.com/caselaws?id=418409 The HC set aside the rejection of petitioner's GST refund application that was deemed time-barred. Applying SC's COVID-19 limitation extension orders, the Court found that when excluding the period between March 15, 2020, and October 2, 2021, the petitioner's third refund application was filed within the prescribed time limit. The Court directed respondent authority to reconsider the application on merits without being influenced by previous observations. The constitutional validity challenge to Rule 90(3) of CGST Rules was left open for separate proceedings. en-us Fri, 11 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418409 The HC set aside the rejection of petitioner's GST refund application that was deemed time-barred. Applying SC's COVID-19 limitation extension orders, the Court found that when excluding the period between March 15, 2020, and October 2, 2021, the petitioner's third refund application was filed within the prescribed time limit. The Court directed respondent authority to reconsider the application on merits without being influenced by previous observations. The constitutional validity challenge to Rule 90(3) of CGST Rules was left open for separate proceedings. Case-Laws GST Fri, 11 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418409