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2024 (8) TMI 457
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....vakinandan R. Singh, Mr. Kunal Kanungo and Mr. Annu Sharma i/b. Mr. Atishay Jain. For the Respondent : Mr. Himanshu Takke, AGP. P.C. 1. Petitioner had filed refund applications under Section 54 of the Central Goods and Services Tax Act, 2017 (CGST Act). The details of nine refund applications are as under:- Period of Refund Amount of Refund Claimed (INR) Original Date of Expiry o....
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....dations of the council, excluded the period from 1st March 2020 to 28th February 2022 for computation of period of limitation for filing refund application under Section 54 or Section 55 of the CGST Act. The Circular also says that the notification shall be deemed to have come into force w.e.f. 1st March 2020. Therefore, if one goes by the table reproduced above, the applications have been made du....