Legalities of Input Tax Credit Refunds (IGST), period of limitation and COVID-19 pandemic: A Case Study Analysis

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....es surrounding the refund of unutilised Input Tax Credit (ITC) under the Integrated Goods and Services Tax Act 2017 and the Central Goods and Services Tax Act 2017. This case, involving a Business Process Outsourcing company, highlights the challenges faced by businesses in navigating the procedural intricacies of tax laws, especially in the context of pandemic-induced disruptions. Background of ....

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....unsel argued that the COVID-19 pandemic period should be excluded from the limitation period for filing the refund application, as per Notification No.13/2022-C.T. dated 05.07.2022. This notification excluded the period from 01.03.2020 to 28.02.2022 for computing the limitation period under Section 54 of the CGST Act. The counsel contended that, with this exclusion, the refund claim was within tim....

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....03;​. The court concluded that the notification explicitly required the exclusion of the pandemic period for calculating the limitation period for filing a refund application under Section 54 of the CGST Act. Extending the benefit of this notification to the petitioner meant that the refund application dated 04.09.2020 was within the two-year period computed from the relevant date as per th....