https://www.taxtmi.com/caselaws?id=421679 The AP HC allowed a petition challenging rejection of GST refund claim on time limitation grounds. Petitioner sought refund for April 2018-March 2019 period by filing application on 13.03.2021, which was rejected as it should have been filed by 19.05.2020 under Section 54 of CGST Act, 2017. The court held that excluding the period from 15.03.2020 to 14.03.2021 as per SC directions in limitation extension matter, the claim became timely. Matter remanded for reconsideration applying SC's limitation extension guidelines. en-us Mon, 25 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421679 The AP HC allowed a petition challenging rejection of GST refund claim on time limitation grounds. Petitioner sought refund for April 2018-March 2019 period by filing application on 13.03.2021, which was rejected as it should have been filed by 19.05.2020 under Section 54 of CGST Act, 2017. The court held that excluding the period from 15.03.2020 to 14.03.2021 as per SC directions in limitation extension matter, the claim became timely. Matter remanded for reconsideration applying SC's limitation extension guidelines. Case-Laws GST Mon, 25 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421679