2024 (8) TMI 457

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..... ed by the Central Board of Indirect Taxes and Customs (CBIC) by which the Government, on the recommendations of the council, excluded the period from 1st March 2020 to 28th February 2022 for computation of period of limitation for filing refund application under Section 54 or Section 55 of the CGST Act. The Circular also says that the notification shall be deemed to have come into force w.e.f. 1st .....

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..... Limitation Date of Filing May 2018 12,060 May 2020 27.03.2021 June 2018 78,951 June 2020 27.03.2021 July 2018 42,347 July 2020 27.03.2021 August 2018 64,450 August 2020 27.03.2021 September 2018 62,054 September 2020 27.03.2021 October 2018 1,81,442 October 2020 27.03.2021 November 2018 97,326 November 2020 27.03.2021 December 2018 52,053 December 2020 29.03.2021 January 2019 86,380 January 2021 .....

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..... of the above, as suggested by Mr. Takke, we hereby quash and set aside the rejection orders and remand the matter for fresh consideration. The petition itself has been lodged only on 1st March 2024. Petitioner could have applied for reconsideration of the rejection orders in view of the Notification/Circular dated 5th July 2022. We would have expected Petitioner to apply atleast on or before 31st .....

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