https://www.taxtmi.com/caselaws?id=429569 A GST refund application was held not to be barred by limitation because the statutory COVID-19 exclusion period had to be applied when computing time. The refund claim had originally been filed within time, and later deficiency memos led to a rectified resubmission; the rejection treated that later filing as time-barred. The Court held that the notified exclusion from 1 March 2020 to 28 February 2022 must be given effect for GST refund limitation, so the application could not be regarded as belated. The rejection order was interfered with and the matter was remanded for reconsideration in accordance with law. en-us Thu, 15 Sep 2022 00:00:00 +0530 Thu, 10 Apr 2025 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429569 A GST refund application was held not to be barred by limitation because the statutory COVID-19 exclusion period had to be applied when computing time. The refund claim had originally been filed within time, and later deficiency memos led to a rectified resubmission; the rejection treated that later filing as time-barred. The Court held that the notified exclusion from 1 March 2020 to 28 February 2022 must be given effect for GST refund limitation, so the application could not be regarded as belated. The rejection order was interfered with and the matter was remanded for reconsideration in accordance with law. Case-Laws GST Thu, 15 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429569