2023 (4) TMI 494

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..... P.C. :- Heard the learned Counsel for the parties. Taken up for disposal. 2. The Petitioner is aggrieved by the orders passed by the Sales Tax Officer dated 19 July 2021 and the Deputy Commissioner of Sales Tax (Appellate Authority) dated 29 October 2021 rejecting the application filed by the Petitioner on the ground of delay. 3. The Petitioner is a Private Limited Company engaged in expor....

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....partially rejecting the claim for refund. After that, the Petitioner filed an appeal under Section 107 of the Maharashtra Goods and Service Tax (MGST) Act, 2017. The Petitioner had contended before the Appellate Authority that due to Covid-19 Pandemic, the refund application could not be filed in time. 5. The Appellate Authority rejected the refund claim by the impugned order dated 29 October 202....

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....of the Petitioner, as reflected in the impugned order, are based on the general situation brought about by the Covid-19 pandemic. The implications of the orders passed by the Hon'ble Supreme Court is not considered while calculating the limitation period. The appropriate course of action therefore would be to set aside the impugned order, restore the appeal filed by the Petitioner in respect of th....