https://www.taxtmi.com/caselaws?id=755984 The Punjab and Haryana HC allowed a petition challenging a refund claim rejection based on time limitation. The court held that the petitioner's case was covered by GST Council recommendations, which the respondent did not dispute. Excluding the period from March 2020 to February 2022 from the limitation period under Section 53(3) of CGST Act, the petitioner's application dated 29.09.2020 fell within the prescribed limitation period. The impugned order was set aside and the petition was allowed. en-us Thu, 18 Jul 2024 00:00:00 +0530 Tue, 23 Jul 2024 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755984 The Punjab and Haryana HC allowed a petition challenging a refund claim rejection based on time limitation. The court held that the petitioner's case was covered by GST Council recommendations, which the respondent did not dispute. Excluding the period from March 2020 to February 2022 from the limitation period under Section 53(3) of CGST Act, the petitioner's application dated 29.09.2020 fell within the prescribed limitation period. The impugned order was set aside and the petition was allowed. Case-Laws GST Thu, 18 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755984