https://www.taxtmi.com/caselaws?id=775882 The HC held that the refund claim could not be rejected on the ground of limitation as the Notification dated 05 July 2022 excludes the period from 01 March 2020 to 28 February 2022 for computing the limitation under Sections 54 and 55 of the CGST Act. The authorities erred in dismissing the claim citing limitation without considering this Notification. The impugned orders were set aside, and the 2nd Respondent was directed to reconsider the refund application on merits within 60 days, after hearing the petitioner and passing a reasoned order. The petition was allowed. en-us Tue, 29 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775882 The HC held that the refund claim could not be rejected on the ground of limitation as the Notification dated 05 July 2022 excludes the period from 01 March 2020 to 28 February 2022 for computing the limitation under Sections 54 and 55 of the CGST Act. The authorities erred in dismissing the claim citing limitation without considering this Notification. The impugned orders were set aside, and the 2nd Respondent was directed to reconsider the refund application on merits within 60 days, after hearing the petitioner and passing a reasoned order. The petition was allowed. Case-Laws GST Tue, 29 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775882