https://www.taxtmi.com/highlights?id=77186 Time Limitation for filing refund claim - Impact of COVID-19 Pandemic - The High Court, considering the exceptional circumstances, interpreted the limitation period flexibly and referred to legislative provisions and notifications extending the period. Consequently, the court set aside the impugned order and remitted the case for reconsideration, directing the respondent to review the petitioner's refund claim in light of the extended limitation period, with a mandate for expeditious resolution. en-us Mon, 06 May 2024 18:09:48 +0530 Mon, 06 May 2024 18:09:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77186 Time Limitation for filing refund claim - Impact of COVID-19 Pandemic - The High Court, considering the exceptional circumstances, interpreted the limitation period flexibly and referred to legislative provisions and notifications extending the period. Consequently, the court set aside the impugned order and remitted the case for reconsideration, directing the respondent to review the petitioner's refund claim in light of the extended limitation period, with a mandate for expeditious resolution. Highlights GST Mon, 06 May 2024 18:09:48 +0530 https://www.taxtmi.com/highlights?id=77186