Section 54 of the CGST Act, 2017— Refund ––Limitation Period –- The petitioner challenged the impugned order dated 21.01.2022, whereby, the Petitioner's claim for refund was rejected on the premise that the application was filed beyond the relevant period and reliance was placed on the Circular No.157/13/2021-GST dated 20.07.2021, which indicates that the time limit cannot be extended, despite pandemic. The counsel for the Petitioner submitted that this Circular has been superseded vide Notification dated 05.07.2022, whereby, the time limit between 01.03.2020 to 28.02.2022 is directed to be excluded for computing the period of limitation for filing refund.

Held that:- The Hon’ble High Court set aside the order and directed the Respondent to consider the application for refund in terms of Sections 54 and 55 of the Act.