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SGST High Court Cases

GST - Refund – Period of Limitation - Rejection of refund application on the ground of time barred – applicability of Supreme Court order in Re: Cognizance for Extension of Limitation to refund application – Petitioner case that in view of the extension granted by the Hon’ble Supreme Court, the Respondent could not have rejected the refund application on the ground of limitation – HELD – for the refund application, which was required to be filed within two years in accordance with the Circular No.20/16/04/18- GST dated 18-11-2019, under Section 54(1) of the CCGT Act, 2017, the limitation period fell between 15th March 2020 and 2nd October 2021 – the relevant period was excluded by the Hon’ble Supreme Court in all such proceedings irrespective of the limitation prescribed under the general law or special law whether condonable or not till further Orders - In view of the Order dated 23rd March 2020 and the judgment dated 23rd September 2021 passed by the Hon’ble Supreme Court, the period of limitation falling between 15th March 2020 and 2nd October 2021 stood excluded, therefore, the period of limitation prescribed in the said Circular under Section 54(1) also stood excluded - Respondent is also bound by the said Order dated 23rd March 2020 and the Order dated 23rd September 2021 and is require to exclude the period of limitation falling during the said period - the Supreme Court order extending limitation period is applicable to refund processing authorities - the impugned is quashed and set-aside and writ petition is allowed
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