https://www.taxtmi.com/caselaws?id=775879 The HC set aside the impugned orders dated 18.02.2021, 28.10.2020, and 27.01.2021 concerning revised refund claims barred by limitation under Notification No. 02/2019-CT. The court remanded the matters to the First Appellate Authority for fresh consideration in light of the SC suo motu petition order, Circular No. 157/13/2021-GST, and Notification No. 13/2020 Central Tax dated 05.07.2022. The respondents may raise all grounds in subsequent writ petitions or other proceedings. The writ petitions were allowed in part. en-us Fri, 25 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:15:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775879 The HC set aside the impugned orders dated 18.02.2021, 28.10.2020, and 27.01.2021 concerning revised refund claims barred by limitation under Notification No. 02/2019-CT. The court remanded the matters to the First Appellate Authority for fresh consideration in light of the SC suo motu petition order, Circular No. 157/13/2021-GST, and Notification No. 13/2020 Central Tax dated 05.07.2022. The respondents may raise all grounds in subsequent writ petitions or other proceedings. The writ petitions were allowed in part. Case-Laws GST Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775879