Section 54 of the CGST Act, 2017 — Refund –Limitation- The Petitioner challenged the order dated 25 February 2022 passed in appeal confirming the Order-in-Original dated 23 July 2022, whereby, the Respondent No.5 has rejected the refund claim of the Petitioner, on the ground that the refund claim is beyond the period of two years as prescribed under section 54. The court observed that the Respondent has proceeded that the decision of the Hon’ble Supreme Court in a Suo Motu Writ Petition (C) No. 3 of 2020 is not applicable. Such interpretation was considered by two Division Benches of this Court, first in the case of Saiher Supply Chain Consulting Pvt. Ltd. Vs. The Union of India and Another and second in the case of Priceline.Com Technology India LLP Vs. The Union of India and Others and it was held that the period of limitation which was extended under the orders passed by the Hon’ble Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020 also apply to the claim for refund.

Held that:- The Hon’ble High Court set aside the impugned order and restored the refund claim of the Petitioner. The Respondent will consider the case of the Petitioner afresh, both on the ground of limitation and on merit in the light of what is observed, within the period of six weeks.