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 Supre

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