For limitation calculation for GST Refund Application Period from 01.03.2020 to 28.02.2022 not includible

Megicon Impex Pvt Ltd Vs Commissioner Of Central Goods And Services Tax Delhi West & Ors. (Delhi High Court) he learned Counsel appearing for the parties have drawn attention to a notification dated 05.07.2022, whereby the period commencing from 01.03.2020 to 28.02.2022, was directed to be excluded for computing the period of limitation, for filing a refund application under Sections 54 or Section 55 of the Act. It is apparent that the said notification was issued in view of the order passed by the Hon’ble Supreme Court in Suo Motu Writ Petition (Civil) No. 3 of 2020: In Re: Cognizance F...