https://www.taxtmi.com/caselaws?id=429567 Gujarat HC held that appeals filed by petitioners challenging rejection of IGST refund claims on supplies to SEZ units were within limitation period. Court applied SC's COVID-19 extension orders excluding period from March 15, 2020 to February 28, 2022 from limitation computation. Appeal filed on April 21, 2021 was deemed timely. Matter remanded to Appellate Authority for decision on merits with opportunity of hearing to petitioners. Petition disposed of. en-us Wed, 27 Jul 2022 00:00:00 +0530 Thu, 10 Apr 2025 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429567 Gujarat HC held that appeals filed by petitioners challenging rejection of IGST refund claims on supplies to SEZ units were within limitation period. Court applied SC's COVID-19 extension orders excluding period from March 15, 2020 to February 28, 2022 from limitation computation. Appeal filed on April 21, 2021 was deemed timely. Matter remanded to Appellate Authority for decision on merits with opportunity of hearing to petitioners. Petition disposed of. Case-Laws GST Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429567