Section 54 of the CGST Act, 2017— Refund —Limitation period- The petitioner sought a direction to quash the Order-in-Appeal dated 27th December, 2021. The counsel for the Petitioner stated that refund claims of Rs. 14,18,808/- and Rs. 17,49,821/- for the months of May 2018 and June 2018 respectively have been rejected vide the impugned order on ground that these are time-barred in terms of Section 54(1) of the Act. The impugned order fails to take note of the orders passed by the Supreme Court extending the period of limitation due to Covid-19 pandemic.

Held that:- The Hon’ble High Court issued Notice for 12th April, 2022.