Section 54 of the CGST Act, 2017 – Refund —Limitation period -- The petitioner challenged  order dated 03.09.2021, whereby the application of the petitioner for refund was rejected as barred by limitation. The petitioner filed separate refund applications for the month of November, 2018 on 12.09.2020 and for the months of December, 2018 and January, 2019 on 17.09.2020 respectively. Thereafter the respondent issued deficiency memos alleging that supporting documents were not filed. The petitioner resubmitted the applications enclosing all the required documents. But the refund application was rejected on the ground of limitation. The court observed that the orders show that extension of time granted by Hon’ble Supreme Court was only in respect to appeals, but the same is not applicable to any proceedings under GST laws. The CBIC issued Notification No.13/2022-Central Tax dated 05.07.2022 which clearly postulates that the period from 1st March, 2020 to 28th February, 2022, computation shall stand excluded while computing the period of limitation for filing refund application under Section 54 or Section 55 of the said Act.

Held that:- The Hon’ble High Court set aside the impugned order and remanded the matter back to the respondent No.1, for fresh consideration in accordance with law.