Section 54 of the CGST Act, 2017 – Refund –– The petitioner prayed for direction declaring the Proceedings of the 1st respondent in form GST RFD-06 dated 22.10.2021 in rejection of Refund claim is against to the decision of the Apex court in in RE COGNIZANCE FOR EXTENSION OF LIMITATION dated 10.01.2022. The counsel for the petitioner submitted that the time for filing application for refund in the present case would end from 31.03.2000 to 31.01.2021, but due to the pandemic situation, the same could not be filed in time and the application for refund has been filed on 12.04.2021. The counsel for the respondents submitted that the order dated 22.10.2021 takes note of the Government Notification extending the dates for completion of the action. The Court observed that the rejection of the claim has been solely on the ground that as per the Notification of the Central Government No.91/20 dated 14.12.2020, the time was extended only till 31.03.2021. Such Notification is dated 14.12.2020 that is much prior to the order of the Hon’ble Supreme Court dated 29.03.2021. Moreover, the direction of the Hon’ble Supreme Court would finally hold the field.

Held that:- The Hon’ble High Court quashed the order impugned and remanded the matter to the respondent no.1 to pass fresh orders.