Period of limitation extended by SC also applies to claim for GST refund

Tejus Vertrage Infra LLP Vs Union of India & Ors  (Bombay High Court) Period of limitation which was extended under the orders passed by the Hon’ble Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020 also apply to the claim for refund. The learned Counsel for the Petitioner states that the decision of the Division Bench in the case of Saiher Supply Chain Consulting Pvt. Ltd. (supra) was challenged by the Respondent -Union of India and a Special Leave to Appeal (C) No (s.) 12404 of 2022 was dismissed on 29 July 2022. In light of this position, we set aside the impugned order and r...