Can limitation of time period for refund of GST ITC relaxed in case of delay in filing application during pandemic?

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Case Title M/s Supernova Engineers Ltd vs Union of India. Court Gujarat High Court Honorable Judges Justice N.V.Anjaria and Justice Bhargav D. Karia Citation 2022 (8) GSTPanacea 167 HC Gujarat R/Special Civil Application no 18978 of 2021. Judgement Date 26-August-2022 Council for Petitioner Mr Anand Nainawati Council for UOI Mr Nikunt K Raval The Ahmedabad bench of Gujarat […]