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TMI Blog2022 (10) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... e date of receipt of copy of this order. Petition disposed off. - R/Special Civil Application No. 90 of 2022 With 3076 of 2022 With 226 of 2022 With 2815 of 2022 - - - Dated:- 21-9-2022 - Honourable Mr. Justice N.V.Anjaria And Honourable Mr. Justice Bhargav D. Karia For the Petitioner(s) : Hiren J Trivedi For the Respondent(s) No. 1 : DS Aff. Not Filed (N) For the Respondent(s) No. 2,3 : Mr Dhaval D Vyas COMMON ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Heard learned advocate Mr. Hiren Trivedi for the petitioners and learned advocate Mr. Dhaval Vyas for the respondents, in all the petitions. 2. The prayers in all these petitions are to set aside the order of the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 68A of the Central Goods and Services Tax Act, 2017, which excludes the time limit specified for computing of period of limitation in filling the refund application, the claim of the petitioners for refund was filed within such excluded period. 5.1 The Notification reads as under, in particular clause (ii) of the Notification applies to the case of the petitioners, NOTIFICATION New Delhi, the 5th July, 2022 No. 13/2022-Central Tax G.S.R. 516(E)- In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 ( 12 of 2017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and section 21 of the Union Ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification shall be deemed to have come into force with effect from the 1st day of March, 2020. [F. No. CBIC-20001/2/2022-GST] Rajeev Ranjan, Under Secretary 5.2 The above aspect could not be disputed by learned advocate for the respondents. He additionally produced copy of E-mail communication dated 31.8.2022 from the competent authority which confirmed the application of the aforesaid Notification dated 5.7.2021 in the facts of the case of the petitioner to bring the refund claim of the petitioners within time. 6. In light of the above, the competent authority of the respondents is directed to process in accordance with law the claim of refund of the petitioners in each of the captioned petitions treating it within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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