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TMI Blog2023 (4) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... les, 2017 - HELD THAT:- The arguments of the Petitioner, as reflected in the impugned order, are based on the general situation brought about by the Covid-19 pandemic. The implications of the orders passed by the Hon ble Supreme Court is not considered while calculating the limitation period. The appropriate course of action therefore would be to set aside the impugned order, restore the appeal f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Deputy Commissioner of Sales Tax (Appellate Authority) dated 29 October 2021 rejecting the application filed by the Petitioner on the ground of delay. 3. The Petitioner is a Private Limited Company engaged in exporting consultation services of embroidery designs. According to the Petitioner, the Petitioner for the supply of services exported under Section 2(6) of the Integrated Goods and Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contended before the Appellate Authority that due to Covid-19 Pandemic, the refund application could not be filed in time. 5. The Appellate Authority rejected the refund claim by the impugned order dated 29 October 2021. Thereafter, the Petitioner is before us by this Petition. 6. The learned Counsel for the Petitioner submitted that though it is correct that for part of the claim which has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon ble Supreme Court is not considered while calculating the limitation period. The appropriate course of action therefore would be to set aside the impugned order, restore the appeal filed by the Petitioner in respect of the refund which has not been granted and direct the Appellate Authority to examine the aspect of limitation on merits afresh in the light of the decision/order passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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