The petitioner's refund claim was within the limitation period ...

GST refund claim filed within time limit as period from Mar'20-Feb'22 excluded based on GST Council's recommendations. Order set aside.

Case Laws GST

July 24, 2024

The petitioner's refund claim was within the limitation period prescribed u/s 53(3) of the CGST Act, as the period from March 2020 to February 2022 was excluded from the limitation period based on the GST Council's recommendations, which the respondent did not dispute. The impugned order was set aside, and the HC allowed the present petition, holding that the petitioner's case was squarely covered by the GST Council's recommendations.

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The petitioner's refund claim was within the limitation period ...

GST refund claim filed within time limit as period from Mar'20-Feb'22 excluded based on GST Council's recommendations. Order set aside.

Case Laws GST

July 24, 2024

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