Section 54 of the CGST Act, 2017--- Refund - The petitioner challenged the Order-in-Appeal dated 27.12.2021, vide which the appeal of the respondents was allowed on the ground that the refund claims lodged by the petitioner were beyond time, as prescribed under Section 54. The court observed that notification dated 05.07.2022 excludes the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation of period of limitation for filing refund application under Section 54 or Section 55 of the said Act.”
Held that:- The Hon’ble Court set aside the order.