Time Limitation for filing refund claim - Impact of COVID-19 ...

Court Flexibly Interprets Time Limit for COVID-19 Refund Claims, Remands Case for Reconsideration with Extended Period.

May 6, 2024

Case Laws GST HC

Time Limitation for filing refund claim - Impact of COVID-19 Pandemic - The High Court, considering the exceptional circumstances, interpreted the limitation period flexibly and referred to legislative provisions and notifications extending the period. Consequently, the court set aside the impugned order and remitted the case for reconsideration, directing the respondent to review the petitioner's refund claim in light of the extended limitation period, with a mandate for expeditious resolution.

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Time Limitation for filing refund claim - Impact of COVID-19 ...

Court Flexibly Interprets Time Limit for COVID-19 Refund Claims, Remands Case for Reconsideration with Extended Period.

May 6, 2024

Case Laws GST HC

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