GST Refund Rejection: HC directs consideration of notification extending Limitation

Zenon analytics Pvt. Ltd. Vs Union of India & Anr (Delhi High Court) The case of Zenon Analytics Pvt. Ltd. vs Union of India & Anr before the Delhi High Court revolves around the rejection of refund applications for specific tax periods solely on the grounds of limitation. The petitioner contested this decision, citing a crucial notification issued by the Central Board of Indirect Taxes and Customs (CBIC). The crux of the matter lies in the notification dated 05.07.2022, which excludes a particular period for the computation of the limitation period concerning refund applications. Desp...