Extension to limitation period due to Covid also available to refund application

Priceline Com Technology India LLP Vs Union of India (Bombay High Court) Bombay High Court held that suo moto order passed by Hon’ble Supreme Court directing exclusion of period 15th March 2020 to 28th February 2022 due to Covid outbreak is applicable even in case of filing of refund application. Facts- The petitioner has challenged the order denying refund of Goods and Services Tax for two periods that are from April 2018 to March 2019 and April 2019 to December 2019 on the basis of limitation. Conclusion- Held that there are various categories of relevant date as defined in Explanation (2)...