COVID-Supreme Court Order Suspending Limitation Is Applicable For Refund Under GST Act – Bombay High Court

The Bombay High Court has quashed and set aside an order of the Assistant Commissioner of CGST refusing refund of GST paid by a private export company on the ground that the company's application was time barred or not filed within the limitation period prescribed under the Central Goods and Services Tax Act, 2017 (CGST) Act. A division bench of  Justices RD Dhanuka and SM Modak  observe…