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HomeGSTCOVID-19 Limitation Exclusion Applies to GST Refund Claims: Andhra Pradesh High Court

COVID-19 Limitation Exclusion Applies to GST Refund Claims: Andhra Pradesh High Court

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By Mariya Paliwala
Andhra Pradesh HC

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The Andhra Pradesh High Court has set aside a GST refund rejection order holding that the application was filed within the prescribed limitation period after accounting for COVID-19-related extensions. The Bench of Justice R. Raghunandan Rao and Justice T.C.D. Sekhar relied on Notification No. 15/2021, which amended Rule 90(3) of the CGST Rules. This provision…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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