https://www.taxtmi.com/caselaws?id=418909 Refund claims under Section 54(1) of the CGST Act were examined against the limitation period in light of orders extending limitation during the Covid-19 pandemic. The issue was whether those extension orders affected the timeliness of the refund applications. Notice was issued and the matter was listed for further hearing, so no substantive determination on limitation was recorded in the supplied text. en-us Tue, 22 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418909 Refund claims under Section 54(1) of the CGST Act were examined against the limitation period in light of orders extending limitation during the Covid-19 pandemic. The issue was whether those extension orders affected the timeliness of the refund applications. Notice was issued and the matter was listed for further hearing, so no substantive determination on limitation was recorded in the supplied text. Case-Laws GST Tue, 22 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418909