https://www.taxtmi.com/caselaws?id=431919 The Bombay HC quashed refund claim rejections under Section 54 of the Central GST Act, 2017. The court held that the impugned orders failed to determine the relevant date for limitation period calculation and did not consider COVID-19 pandemic exclusions. The HC set aside rejections for periods April 2018-March 2019 and April 2019-December 2019, directing the Assistant Commissioner to re-examine claims afresh on both limitation and merits after establishing the proper relevant date under Section 54's explanation. en-us Tue, 13 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431919 The Bombay HC quashed refund claim rejections under Section 54 of the Central GST Act, 2017. The court held that the impugned orders failed to determine the relevant date for limitation period calculation and did not consider COVID-19 pandemic exclusions. The HC set aside rejections for periods April 2018-March 2019 and April 2019-December 2019, directing the Assistant Commissioner to re-examine claims afresh on both limitation and merits after establishing the proper relevant date under Section 54's explanation. Case-Laws GST Tue, 13 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431919