https://www.taxtmi.com/forum/issue?id=118697 Refund claim was rejected as time barred; pandemic-related notifications extending specific adjudication timelines did not extend the statutory period for filing refund applications. The rejection is challenged on procedural grounds for denial of adequate personal hearing and failure to grant mandated adjournments, raising Natural Justice issues. Remedies discussed include pursuing the statutory appeal where limitation permits or filing a writ petition in the High Court to impugn the order on procedural fairness and technical defects in the adjudication. en-us Wed, 16 Aug 2023 16:37:15 +0530 Thu, 23 Jan 2025 14:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118697 Refund claim was rejected as time barred; pandemic-related notifications extending specific adjudication timelines did not extend the statutory period for filing refund applications. The rejection is challenged on procedural grounds for denial of adequate personal hearing and failure to grant mandated adjournments, raising Natural Justice issues. Remedies discussed include pursuing the statutory appeal where limitation permits or filing a writ petition in the High Court to impugn the order on procedural fairness and technical defects in the adjudication. Discussion-Forum GST Wed, 16 Aug 2023 16:37:15 +0530 https://www.taxtmi.com/forum/issue?id=118697