GST Refund: Exclude Period from 01.03.2020 to 28.02.2022 for limitation – HC

Gandhar Oil Refinery India Limited Vs Assistant Commissioner of Sales Tax (Andhra Pradesh High Court) GST Refund application is not barred by limitation, as period from 1st March, 2020 to 28th February, 2022 to be excluded The Hon’ble Andhra Pradesh High Court in M/S. Gandhar oil refinery (India) Limited v. Assistant commissioner of sales tax [Writ Petition No.24873 of 2022 dated August 24, 2022] remanded back the matter to the assessing authority, depending upon the recent notification for fresh consideration in accordance with the law. The Court also stated that the application for refund ...