https://www.taxtmi.com/caselaws?id=418797 The HC set aside the rejection of petitioner's refund claim for tax period April 2018-February 2019. While respondents argued the application filed on 12.04.2021 exceeded the government's extended deadline of 31.03.2021, the Court ruled that the Supreme Court's order excluding limitation periods from 15.03.2020 to 02.10.2021 prevailed over government notifications. The petition was allowed, and the matter remanded to authorities for reconsideration of the refund claim on merits within two months. en-us Tue, 08 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418797 The HC set aside the rejection of petitioner's refund claim for tax period April 2018-February 2019. While respondents argued the application filed on 12.04.2021 exceeded the government's extended deadline of 31.03.2021, the Court ruled that the Supreme Court's order excluding limitation periods from 15.03.2020 to 02.10.2021 prevailed over government notifications. The petition was allowed, and the matter remanded to authorities for reconsideration of the refund claim on merits within two months. Case-Laws GST Tue, 08 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418797