Can refund application be rejected on the ground of delay ignoring order of supreme court held that period 15.03.2020 till 28.02.2022 to be excluded for the purpose of limitation?
refund application be rejected Case Title Gamma Gaana Limited vs Union of India and 3 Others. Court Allahabad High Court Honorable Judges Justice Surya Prakash Kesarwani & Justice Jayant Banerji Citation 2022 (3) GSTPanacea 268 HC Allahabad Writ Tax No 173 of 2022 Judgement Date 03-March-2022 Council for Petitioner Nishant Mishra Council for Respondent A.S.G.I […]