Exclude Period from 01.03.2020 to 28.02.2022 for Calculating GST Refund Limitation Period: HC

Overseas Vs Union Of India And Ors (Delhi High Court) Introduction: The Delhi High Court has provided significant relief to petitioners seeking refunds for Goods and Services Tax (GST). The court ruled that the period from March 1, 2020, to February 28, 2022, should be excluded from the limitation period for GST refund applications. Analysis: This judgment came after the petitioner’s application for a refund was rejected by the Adjudicating Authority on the grounds of being time-barred. The rejection was sustained even after an appeal. The petitioner claimed technical glitches had preven...