Process GST Refund, Exclude COVID-19 period from Limitation: Bombay HC

Pooja Engineering Co. Vs State of Maharashtra & Ors. (Bombay High Court) Summary: The Bombay High Court in Pooja Engineering Co. Vs State of Maharashtra & Ors. addressed the rejection of a GST refund application by the Deputy Commissioner of State Tax. The refund application, covering 25 export transactions, was denied on the grounds of exceeding the two-year limitation period under Section 54(1) of the CGST Act, 2017. However, the petitioner pointed out that a subsequent notification issued by the Central Board of Indirect Taxes and Customs (CBIC) on July 5, 2022, clarified that the p...