Section 54 of the CGST Act, 2017 – Refund –Limitation period – The petitioner challenged the order dated 30.04.2021, rejecting the refund claim of the petitioner for the tax period, on the basis Limitation period. The counsel for the petitioner submitted that the respondent failed to take into consideration the order passed by the Hon’ble Supreme Court of India in Suo Motu Writ Petition (Civil) dated 08.03.2021. The Counsel for the respondents submitted that as the petitioner did not make any claim within the time stipulated in the statute, the petitioner herein is not entitled to any relief. The court observed that the petitioner filed refund application for the period from April, 2018 to March, 2019 on 13.03.2021. As per the provisions of the statute, one should have filed an application on or before 19.05.2020. The Hon’ble Apex Court has held that while computing the period of limitation for any suit, appeal, application or proceeding, the period from 15.03.2020 till 14.03.2021 is liable to be excluded.

Held that:- The Hon’ble High Court set aside the order dated 30.04.2021 to the extent of rejecting the claim and remanded the matter for consideration and for passing appropriate orders by taking into consideration the directions of the Hon’ble Supreme Court in the order dated 08.03.2021.