Section 54 of the CGST Act, 2017 —Refund --The Petitioner challenged the orders dated 19 July 2021 and Appeal order dated 29 October 2021 rejecting the application on the ground of delay. The Petitioner filed refund claim under Section 54 of the Act, but the respondent partially rejected the claim for refund. The Counsel for the Petitioner submitted that the period was extended by the orders passed by the Hon'ble Supreme Court in Suo Motu Writ Petition No. 3 of 2020 extending the period of limitation. The court observed that before the First Authority and the Appellate Authority, there is no reference to these decisions of the Hon'ble Supreme Court. The implication of the orders passed by the Hon’ble Supreme Court is not considered while calculating the limitation period.

Held that:- The Hon’ble High Court quashed the order by the Appellate Authority and restored the Appeal filed by the Petitioner to file. The Respondent No.3 will decide the Appeal in the light of what is observed with reference to the extension of limitation as per the order passed by the Hon'ble Supreme Court in the Suo Motu Writ Petition and take a decision on its own merits.