Rejection of GST Refund for limitation: HC directs to consider SC orders

44 EMB Studio Private Limited Vs Union of India and Ors. (Bombay High Court) Petitioner submitted that though it is correct that for part of the GST Refund Claim claim which has been rejected refund was sought after a period of two years, however, the period was extended by the orders passed by the Hon’ble Supreme Court in Suo Motu Writ Petition No. 3 of 2020 extending the period of limitation. The Division Bench of this Court in Saiher Supply Chain Consulting Pvt. Ltd. v/s. The Union of India (O.S. WP(L) 1275/21) dated 10 January 2023 has held that these orders apply to the proceedings ...