2022 (1) TMI 1111

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....he Petitioner : Ms.Janani Shankar For the Respondent : Mr.N.R.R.Arun Natarajan Special Government Pleader ORDER The petitioner has challenged the impugned order dated 25.10.2021 bearing reference No.ZB3310211608624 seeking to reject the refund claim filed by the petitioner was time barred. 2. The dispute pertains to exports which was made by the petitioner during April to August 2019. The limi....

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....eriod of limitation due to the outbreak of COVID-19 pandemic, in March 2021. The Operative Portion of the the aforesaid read as under:- "15. I propose to send the matter back to the respondent for considering the refund application de novo and make an order inter alia in accordance with Rule 92 of said Rules and Section 54 (8) (b) of C-GST Act by making the following order: a) Impugned orders ....

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....ercise as expeditiously as possible i.e., as expeditiously as his business would permit, but in any event, within six weeks from today i.e., on or before 09.11.2021. 16. Captioned writ petitions are disposed of with the above directives. Consequently connected Writ Miscellaneous Petitions are also disposed of as closed. There shall be no order as to costs." 5. Sine the issue covered by the orde....