Section 54 of the CGST Act, 2017 – Refund -- The Petitioner challenged two orders dated 24 January 2022 and dated 22 February 2022, partly allowing the claim for refund. The refund for the period April 2018 to March 2019 and April 2019 to December 2019 has been rejected on the ground of time barred. The court observed that for the purpose of ascertaining whether the limitation period in the Petitioner’s case stood extended/ protected by the order of the Hon’ble Supreme Court, first the relevant date for starting of the limitation will have to be established. For the argument of extension of limitation, the basic dates of starting and ending of period of limitation in each case with reference to different categories of the explanation to Section 54 have to be arrived at. No such exercise is carried in the impugned orders on this aspect.

Held that:- The Hon’ble Court set aside the impugned orders, and restored the applications for these two periods. The respondent is directed to examine the case of the Petitioner afresh both on the ground of limitation and on merits.