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SC’s COVID-19 Extension Overrides GST Refund Deadlines: Allahabad HC
Case Law Details
- Case Name
- Arvind Kumar Agarwal Vs State of Uttar Pradesh (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Arvind Kumar Agarwal Vs State of Uttar Pradesh (Allahabad High Court)
The writ petition challenged deficiency memos dated 18.01.2022 issued under Rule 90(3) of the CGST/UPGST Rules, whereby refund applications filed by the petitioner for the financial years 2018–2019 and 2019–2020 were rejected. The petitioner sought quashing of these memos and a direction to reconsider the refund applications with condonation of delay, relying on the Supreme Court’s orders extending limitation due to the COVID-19 pandemic.
The rejection by the respondent authority was based on the ground that the limita...
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