2022 (2) TMI 1160 - HC - GST

Refund of GST - Time Limitation - refund claims filed by the petitioner rejected as the same are time-barred in terms of Section 54(1) of the CGST Act, 2017 - HELD THAT - Petitioner states that the impugned order fails to take note of the orders passed by the Supreme Court extending the period of limitation due to Covid-19 pandemic in IN RE COGNIZANCE FOR EXTENSION OF LIMITATION 2022 (1) TMI 385 - SC ORDER - Issue notice. Mr.Satish Kumar, learned counsel accepts notice on behalf of the respondents. He prays for some time to obtain instructions. List on 12th April, 2022.

Summary

The Delhi High Court heard a petition seeking to quash an Order-in-Appeal rejecting refund claims of the petitioner under the CGST Act, 2017. The petitioner's claims were deemed time-barred, but the petitioner argued that the Supreme Court's orders extending limitation due to the Covid-19 pandemic should apply to refund applications. The court issued notice to the respondents and scheduled the next hearing for 12th April, 2022.