Section 54 of the CGST Act, 2017 – Refund - The petitioner was denied refund on the ground that it was barred by limitation. The counsel for the petitioner relied on the orders passed by the Supreme Court in Suo Motu W.P.(C) No.3/2020. The counsel for the respondent no.4 has placed a copy of the notification dated 05.07.2022 , which, inter alia, excludes the period spanning between 01.03.2020 and 28.02.2022 for computation of limitation for filing refund applications under Section 54 or Section 55. 

Held that:- The Hon’ble High Court set aside the impugned order and remitted the matter to the authority, who will re-examine the refund application and pass an order in that behalf.