SC’s COVID-19 Extension Overrides GST Refund Deadlines: Allahabad HC

Arvind Kumar Agarwal Vs State of Uttar Pradesh (Allahabad High Court) The writ petition challenged deficiency memos dated 18.01.2022 issued under Rule 90(3) of the CGST/UPGST Rules, whereby refund applications filed by the petitioner for the financial years 2018–2019 and 2019–2020 were rejected. The petitioner sought quashing of these memos and a direction to reconsider the refund applications with condonation of delay, relying on the Supreme Court’s orders extending limitation due to the COVID-19 pandemic. The rejection by the respondent authority was based on the ground that the limita...