The Hon’ble High Court of Bombay vide its order dated 10 January 2022 in the matter of Saiher Supply Chain Consulting (P.) Ltd. Vs. Union of India in Writ Petition (L.) No. 1275 of 2021 held that the limitation extension order passed by the Hon’ble Supreme Court is also applicable upon the refund applications filed under GST Law.
The Petitioner for the period July 2018 to September 2018 filed refund application on 21 August 2020 which was rejected while pointing out certain deficiencies vide Deficiency Memo dated 05 September 2020. …
