https://www.taxtmi.com/caselaws?id=751996 Delhi HC set aside an order rejecting a refund claim appeal on limitation grounds. The court applied Sections 12(1) and 12(2) of the Limitation Act, excluding the day the original order was signed (12.08.2022) from the three-month limitation period calculation. The appeal filed on 12.11.2022 was within the prescribed time limit. The court restored the appeal and directed the Appellate Authority to decide the matter on merits, disposing of the petition. en-us Fri, 26 Apr 2024 00:00:00 +0530 Wed, 01 May 2024 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751996 Delhi HC set aside an order rejecting a refund claim appeal on limitation grounds. The court applied Sections 12(1) and 12(2) of the Limitation Act, excluding the day the original order was signed (12.08.2022) from the three-month limitation period calculation. The appeal filed on 12.11.2022 was within the prescribed time limit. The court restored the appeal and directed the Appellate Authority to decide the matter on merits, disposing of the petition. Case-Laws GST Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751996