https://www.taxtmi.com/caselaws?id=444637 HC set aside the order rejecting the petitioner's GST refund claims as time-barred. The HC held that the authority failed to consider the SC's order and the departmental notification dated 05.07.2022, which mandated exclusion of the period from 01.03.2020 to 28.02.2022 when computing limitation for refund applications under Section 54 of the CGST Act due to the Covid-19 disruption. The matter was remitted, directing the competent authority to process the revised refund applications afresh, consider the extended limitation, and pass orders within 30 days after hearing the petitioner. en-us Fri, 13 Oct 2023 00:00:00 +0530 Fri, 28 Nov 2025 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444637 HC set aside the order rejecting the petitioner's GST refund claims as time-barred. The HC held that the authority failed to consider the SC's order and the departmental notification dated 05.07.2022, which mandated exclusion of the period from 01.03.2020 to 28.02.2022 when computing limitation for refund applications under Section 54 of the CGST Act due to the Covid-19 disruption. The matter was remitted, directing the competent authority to process the revised refund applications afresh, consider the extended limitation, and pass orders within 30 days after hearing the petitioner. Case-Laws GST Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444637