2023 (4) TMI 1006

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..... 14176, 2973 & 3348 of 2022 - -
GST
Honourable Dr.Justice Anita Sumanth For the Petitioner : Mr.Narayanan for Mr.Adithya Reddy (in W.P.Nos. 14939, 14943, 14945, 14949, 2833 of 2022), Mr.G.Shanmugam (in W.P.Nos.3515 & 3519 of 2022) For the Respondents : Mr.C.Harsha Raj Additional Government Pleader (in W.P.Nos. 14939, 14943, 14945, 14949 of 2022), Ms.Hema Muralikrishnan Senior Standing Coun .....

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..... bility of certain statutory / other documents in support of the claim for refund. In the writ petitions filed by Mr.Shanmugam, the rejection is solely on the basis of limitation. 4. The Central Board of Indirect Taxes and Customs has, vide Notification No.13/2022 - Central Tax dated 05.07.2022, stated that the time between 01.03.2020 - 28.02.2022 shall stand excluded in construing the limitation .....

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..... hallenged in W.P.Nos. 14939, 14943, 14945, 14949, 2833 of 2022 filed by Mr.Narayanan are also set aside and the refund applications stand restored to the file of the assessing authority. Let the petitioner appear before the authority on Thursday, 20.04.2023 at 10.30. a.m. and satisfy the authority on all aspects of its claim barring those aspects covered by Notification No.13/2022. 8. Writ petiti .....

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