https://www.taxtmi.com/caselaws?id=784386 Refund claims were rejected as time-barred. The HC held that the authority misapplied limitation by ignoring undisputed record showing the claimant had filed refund applications within the prescribed period, including an application filed on the very date the authority stated was the deadline. The HC further held that the statutory exclusion of time arising from the SC's Covid-19 limitation extension, as operationalised through the relevant notification, had to be applied, and its non-consideration rendered the rejection contrary to the Act and the material on record. Consequently, the impugned order was set aside, and the refund applications were held to be within limitation, with the petition allowed. en-us Thu, 30 Oct 2025 00:00:00 +0530 Sat, 03 Jan 2026 08:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784386 Refund claims were rejected as time-barred. The HC held that the authority misapplied limitation by ignoring undisputed record showing the claimant had filed refund applications within the prescribed period, including an application filed on the very date the authority stated was the deadline. The HC further held that the statutory exclusion of time arising from the SC's Covid-19 limitation extension, as operationalised through the relevant notification, had to be applied, and its non-consideration rendered the rejection contrary to the Act and the material on record. Consequently, the impugned order was set aside, and the refund applications were held to be within limitation, with the petition allowed. Case-Laws GST Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784386