Refund application is not barred by limitation, as period from 1st March, 2020 to 28th February, 2022 to be excluded

Last updated: 26 September 2022
Quick Summary
The Andhra Pradesh High Court has ruled that a refund application was not time-barred. The court considered a recent notification which excludes the period from 1st March 2020 to 28th February 2022 when calculating the limitation period for filing refund applications under the CGST Act. Consequently, the matter was sent back to the assessing authority for a fresh review.

Court :
Andhra Pradesh High Court

Brief :
The Hon'ble Andhra Pradesh High Court in M/S. Gandhar oil refinery (India) Limited v. Assistant commissioner of sales tax [Writ Petition No.24873 of 2022 dated August 24, 2022] remanded back the matter to the assessing authority, depending upon the recent notification for fresh consideration in accordance with the law. The Court also stated that the application for refund was not made beyond the period of limitation and therefore, disposed off the writ petition accordingly.

Citation :
Writ Petition No.24873 of 2022 dated August 24, 2022

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Bimal Jain
Published in GST
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