https://www.taxtmi.com/caselaws?id=427991 Gujarat HC held that petitioner's refund application for unutilised Input Tax Credit, filed on 02.05.2020, was within limitation period despite appearing time-barred. Court applied amended Rule 54 explanation providing two-year limitation from due date of GSTR 3B returns filing. Crucially, notification excluded period from 01.03.2020 to 28.02.2022 from limitation calculation. Authority directed to reconsider refund claim. Petition disposed of favorably. en-us Fri, 26 Aug 2022 00:00:00 +0530 Mon, 07 Apr 2025 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427991 Gujarat HC held that petitioner's refund application for unutilised Input Tax Credit, filed on 02.05.2020, was within limitation period despite appearing time-barred. Court applied amended Rule 54 explanation providing two-year limitation from due date of GSTR 3B returns filing. Crucially, notification excluded period from 01.03.2020 to 28.02.2022 from limitation calculation. Authority directed to reconsider refund claim. Petition disposed of favorably. Case-Laws GST Fri, 26 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427991