2023 (2) TMI 649

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Goods and Services Tax Act, 2017 - time limitation. HELD THAT:- The learned Counsel appearing for the parties have drawn attention to a notification dated 05.07.2022, whereby the period commencing from 01.03.2020 to 28.02.2022, was directed to be excluded for computing the period of limitation, for filing a refund application under Sections 54 or Section 55 of the Act. It is apparent that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed 27.08.2020, passed by the Appellate Authority [Additional Commissioner of Central Tax (Appeals)], rejecting the petitioner s appeal against the order dated 24.07.2020. 2. The impugned order dated 24.07.2020 indicates that the petitioner s application for refund was rejected on the ground that it was filed beyond the period of two years as stipulated under Section 54(1) of the Central Goods a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mmissioner of Central Tax (Appeals). However, the said appeal was rejected as the Appellate Authority had concluded that the impugned order dated 24.07.2020 was passed in accordance with law and warranted no interference. 4. The learned Counsel appearing for the parties have drawn attention to a notification dated 05.07.2022, whereby the period commencing from 01.03.2020 to 28.02.2022, was dire .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X