9911796707
TMI Blog2022 (3) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 till 28.02.2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01.03.2022. In the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that longer period shall apply. The impugned order cannot be sustained and is hereby quashed. Matter is remitted back to the respondent no.4 to decide the refund application of the petitioner in accordance with law, by reasoned and speaking order, expeditiously and preferably within six weeks from the date of presentation of copy of the order, after affording reasonable opportunity of hearing to the petitioner. - Hon'ble Surya Prakash Kesarwani And Hon'ble Jayan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no.4 to process the claims of refund of the petitioner sans any objection of limitation Sri Nishant Mishra, learned counsel for the petitioner has stated that petitioner does not want to press relief Nos. 'A' and 'B' and thus, the challenge to the validity of the provisions are withdrawn. Accordingly, the relief Nos. 'A' and 'B' are held to have not been pressed by the petitioner. Petitioner filed refund application for tax period from April to June, 2018, July to September, 2018 and October to December, 2018, which have been rejected by the impugned order, passed by the respondent no.4. As per impugned order, the period of limitation for filing refund application in terms of Section 54(1) of the CGST/UPGST A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings. II. Consequently, the balance period of limitation remaining as on 03.10.2021, if any, shall become available with effect from 01.03.2022. III. In cases where the limitation would have expired during the period between 15.03.2020 till 28.02.2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01.03.2022. In the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that longer period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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