Section 54 of the CGST Act, 2017 – Refund –The petitioner challenged the impugned order dated 25.10.2021 seeking to reject the refund claim filed by the petitioner was time barred. The petitioner had filed the refund claim belatedly on 20.09.2021 as the limitation prescribed under Section 54 of the Act is two years from the relevant date, the refund claim has been rejected. The petitioner’s counsel submitted that in an identical situation in the case of M/s GNC Infra LLP Vs. Assistant Commissioner (Circle) 2021 vide its order dated 28.09.2021, this Court had allowed the writ petition by remitting the case back to the respondent to reconsider the refund claim of the petitioner, in the light of the order of the Hon'ble Supreme Court extending the period of limitation due to the outbreak of COVID-19 pandemic. The court observed that this issue is covered by the order of this Court and the decision of the Hon'ble Supreme Court.

Held that:- The Hon’ble High Court allowed this writ petition by directing the respondent to pass appropriate orders on the refund claim made by the petitioner and dispose the same in accordance with law, within a period of six weeks.