https://www.taxtmi.com/highlights?id=61977 Period of limitation for refund claim - Constitutional Validity of Rule 90(3) - The period of limitation thus falling between 15th March, 2020 to 2nd October, 2021 is required to be excluded. If the said period between 15th March, 2020 and 2nd October, 2021 is excluded, the third refund application filed by the petitioner was within the period of limitation prescribed under the said circular dated 19th November, 2029 read with 54(1) of the Central Goods and Services Tax Rules, 2017. - HC en-us Wed, 16 Feb 2022 15:24:57 +0530 Wed, 16 Feb 2022 15:24:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61977 Period of limitation for refund claim - Constitutional Validity of Rule 90(3) - The period of limitation thus falling between 15th March, 2020 to 2nd October, 2021 is required to be excluded. If the said period between 15th March, 2020 and 2nd October, 2021 is excluded, the third refund application filed by the petitioner was within the period of limitation prescribed under the said circular dated 19th November, 2029 read with 54(1) of the Central Goods and Services Tax Rules, 2017. - HC Highlights GST Wed, 16 Feb 2022 15:24:57 +0530 https://www.taxtmi.com/highlights?id=61977