https://www.taxtmi.com/caselaws?id=426158 HC allowed petitioner's refund claim by extending limitation period under Section 54 of GST Act. Based on CBIC notification dated 05.07.2022, the court excluded period from March 2020 to February 2022 for computing limitation. Order-in-Appeal was set aside, and refund application was deemed timely filed. en-us Wed, 27 Jul 2022 00:00:00 +0530 Sat, 05 Apr 2025 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426158 HC allowed petitioner's refund claim by extending limitation period under Section 54 of GST Act. Based on CBIC notification dated 05.07.2022, the court excluded period from March 2020 to February 2022 for computing limitation. Order-in-Appeal was set aside, and refund application was deemed timely filed. Case-Laws GST Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426158