https://www.taxtmi.com/caselaws?id=439101 A refund claim for input tax credit for April 2018 had been rejected as time-barred under the two-year limitation in Section 54 of the CGST Act, 2017. The respondents accepted that Notification No. 13/2022-Central Tax required exclusion of the period from 01.03.2020 to 28.02.2022 for computing limitation for refund applications under Sections 54 and 55. In view of that concession, the earlier rejection could not stand, and the refund claim was required to be examined on merits; the matter was restored to the Assistant Commissioner and the impugned orders were set aside. en-us Mon, 01 May 2023 00:00:00 +0530 Thu, 17 Apr 2025 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439101 A refund claim for input tax credit for April 2018 had been rejected as time-barred under the two-year limitation in Section 54 of the CGST Act, 2017. The respondents accepted that Notification No. 13/2022-Central Tax required exclusion of the period from 01.03.2020 to 28.02.2022 for computing limitation for refund applications under Sections 54 and 55. In view of that concession, the earlier rejection could not stand, and the refund claim was required to be examined on merits; the matter was restored to the Assistant Commissioner and the impugned orders were set aside. Case-Laws GST Mon, 01 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439101