https://www.taxtmi.com/caselaws?id=308425 The HC set aside the rejection of a refund claim that was deemed time-barred. The taxpayer's refund application dated 28-5-2021 for the period May-July 2018 was rejected as being beyond the limitation period under section 54(1) of CGST Act, 2017. The HC held that the limitation period was extended due to SC's order in Suo Motu Writ Petition (Civil) No. 3/2020, following similar decisions by Madras, Bombay, and Allahabad HCs. The court ruled that CBIC Circular dated 20-7-2021 cannot restrict the scope of the SC's extension order, and remanded the matter for fresh consideration with proper hearing opportunity. en-us Wed, 13 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308425 The HC set aside the rejection of a refund claim that was deemed time-barred. The taxpayer's refund application dated 28-5-2021 for the period May-July 2018 was rejected as being beyond the limitation period under section 54(1) of CGST Act, 2017. The HC held that the limitation period was extended due to SC's order in Suo Motu Writ Petition (Civil) No. 3/2020, following similar decisions by Madras, Bombay, and Allahabad HCs. The court ruled that CBIC Circular dated 20-7-2021 cannot restrict the scope of the SC's extension order, and remanded the matter for fresh consideration with proper hearing opportunity. Case-Laws GST Wed, 13 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308425