https://www.taxtmi.com/caselaws?id=752261 The HC set aside the impugned order dismissing the refund claim under section 54 of the CGST Act, 2017, due to an expired limitation period. The case was remitted to the 2nd respondent to reconsider the claim, considering the notification excluding certain periods. The 1st respondent must issue a fresh order within six months, providing a hearing if needed. The Writ Petition was allowed, and no costs were imposed. Connected Writ Miscellaneous Petitions were closed, with parties advised to file applications for review if necessary. No separate judgment was delivered. en-us Wed, 17 Apr 2024 00:00:00 +0530 Mon, 06 May 2024 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752261 The HC set aside the impugned order dismissing the refund claim under section 54 of the CGST Act, 2017, due to an expired limitation period. The case was remitted to the 2nd respondent to reconsider the claim, considering the notification excluding certain periods. The 1st respondent must issue a fresh order within six months, providing a hearing if needed. The Writ Petition was allowed, and no costs were imposed. Connected Writ Miscellaneous Petitions were closed, with parties advised to file applications for review if necessary. No separate judgment was delivered. Case-Laws GST Wed, 17 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752261