https://www.taxtmi.com/caselaws?id=464701 The Delhi HC held that refund claims for accumulated input tax credit could not be sustained as time-barred once the later exclusion of the period from 01.03.2020 to 28.02.2022 was applied for limitation under Section 54 of the CGST Act. Since that exclusion could bring the applications within time, the earlier rejection orders based on limitation required reconsideration. The Court therefore set aside the rejection orders and remitted the refund claims to the competent authority for fresh decision in light of the later limitation exclusion. en-us Wed, 09 Aug 2023 00:00:00 +0530 Mon, 10 Nov 2025 19:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464701 The Delhi HC held that refund claims for accumulated input tax credit could not be sustained as time-barred once the later exclusion of the period from 01.03.2020 to 28.02.2022 was applied for limitation under Section 54 of the CGST Act. Since that exclusion could bring the applications within time, the earlier rejection orders based on limitation required reconsideration. The Court therefore set aside the rejection orders and remitted the refund claims to the competent authority for fresh decision in light of the later limitation exclusion. Case-Laws GST Wed, 09 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464701