2023 (4) TMI 1006

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....14176, 2973 & 3348 of 2022 - -<br>GST<br>Honourable Dr.Justice Anita Sumanth For the Petitioner : Mr.Narayanan for Mr.Adithya Reddy (in W.P.Nos. 14939, 14943, 14945, 14949, 2833 of 2022), Mr.G.Shanmugam (in W.P.Nos.3515 & 3519 of 2022) For the Respondents : Mr.C.Harsha Raj Additional Government Pleader (in W.P.Nos. 14939, 14943, 14945, 14949 of 2022), Ms.Hema Muralikrishnan Senior Standing Couns....

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....ility of certain statutory / other documents in support of the claim for refund. In the writ petitions filed by Mr.Shanmugam, the rejection is solely on the basis of limitation. 4. The Central Board of Indirect Taxes and Customs has, vide Notification No.13/2022 - Central Tax dated 05.07.2022, stated that the time between 01.03.2020 - 28.02.2022 shall stand excluded in construing the limitation f....