https://www.taxtmi.com/caselaws?id=451248 HC allowed petitioner to file a refund application under Section 54 of GST Act, excluding the period between petition filing and current date for limitation purposes. The Proper Officer was directed to process the claim under Notification No. 13/22 without prejudging the merits. All parties' rights were reserved for future proceedings. en-us Tue, 19 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451248 HC allowed petitioner to file a refund application under Section 54 of GST Act, excluding the period between petition filing and current date for limitation purposes. The Proper Officer was directed to process the claim under Notification No. 13/22 without prejudging the merits. All parties' rights were reserved for future proceedings. Case-Laws GST Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451248