https://www.taxtmi.com/caselaws?id=763138 Refund claims under section 54 must be tested against the limitation period after excluding the COVID-19 period from 1 March 2020 to 28 February 2022. Applying an earlier Division Bench order on identical facts, the Rajasthan High Court found the rejection of the refund application unsustainable because the relevant filing date was March 2018 and the limitation computation had to reflect the excluded period. The impugned order was set aside and the refund application was directed to be decided afresh in accordance with law. en-us Sat, 21 Sep 2024 00:00:00 +0530 Thu, 12 Dec 2024 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763138 Refund claims under section 54 must be tested against the limitation period after excluding the COVID-19 period from 1 March 2020 to 28 February 2022. Applying an earlier Division Bench order on identical facts, the Rajasthan High Court found the rejection of the refund application unsustainable because the relevant filing date was March 2018 and the limitation computation had to reflect the excluded period. The impugned order was set aside and the refund application was directed to be decided afresh in accordance with law. Case-Laws GST Sat, 21 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763138