HC Permits Exclusion of COVID-Impacted Period for GST Refund Deadline

Acrologic Business Solutions Private Limited Vs Assistant Commissioner of Central Taxes (Madras High Court) In a recent judgment, the Madras High Court allowed the exclusion of the period impacted by the COVID-19 pandemic from the limitation period for filing a GST refund. The case, involving Acrologic Business Solutions Private Limited and the Assistant Commissioner of Central Taxes, dealt with the rejection of a refund claim amounting to Rs.7,34,732/-. Background of the Case: Acrologic Business Solutions Private Limited, a Business Process Outsourcing company, exported services without paym...