https://www.taxtmi.com/highlights?id=79650 The petitioner's refund claim was within the limitation period prescribed u/s 53(3) of the CGST Act, as the period from March 2020 to February 2022 was excluded from the limitation period based on the GST Council's recommendations, which the respondent did not dispute. The impugned order was set aside, and the HC allowed the present petition, holding that the petitioner's case was squarely covered by the GST Council's recommendations. en-us Wed, 24 Jul 2024 07:39:52 +0530 Wed, 24 Jul 2024 07:39:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79650 The petitioner's refund claim was within the limitation period prescribed u/s 53(3) of the CGST Act, as the period from March 2020 to February 2022 was excluded from the limitation period based on the GST Council's recommendations, which the respondent did not dispute. The impugned order was set aside, and the HC allowed the present petition, holding that the petitioner's case was squarely covered by the GST Council's recommendations. Highlights GST Wed, 24 Jul 2024 07:39:52 +0530 https://www.taxtmi.com/highlights?id=79650