https://www.taxtmi.com/caselaws?id=779745 The Bombay High Court held that the Supreme Court's extension of limitation applied to refund applications for unutilised input tax credit where the last filing date fell between 15 March 2020 and 2 October 2021. The rejection of the refund claims was based solely on limitation, and the Court followed the earlier coordinate bench view that such applications were covered by the protected period. As the petitioner's last dates fell within that window, the limitation-based rejection could not stand. The impugned orders were set aside and the refund applications were restored to the Proper Officer for decision on merits, treating them as filed within limitation. en-us Tue, 30 Sep 2025 00:00:00 +0530 Sat, 11 Oct 2025 09:01:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779745 The Bombay High Court held that the Supreme Court's extension of limitation applied to refund applications for unutilised input tax credit where the last filing date fell between 15 March 2020 and 2 October 2021. The rejection of the refund claims was based solely on limitation, and the Court followed the earlier coordinate bench view that such applications were covered by the protected period. As the petitioner's last dates fell within that window, the limitation-based rejection could not stand. The impugned orders were set aside and the refund applications were restored to the Proper Officer for decision on merits, treating them as filed within limitation. Case-Laws GST Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779745