Case-Laws – GST – Highlights – The High Court addressed the issue of refunding accumulated input tax credit within a time limit for zero-rated supplies. The petitioner sought the benefit of an extended period under Clause(e) of Explanation 2 to section 54 of the Central Goods and Service Tax Act, 2017, as per Notification No. 13/2022-Central Tax. The court held that the petitioner was entitled to the benefit of the notification, which allowed relaxation of the COVID period from 01.03.2020 to 28.02.2022 for the period from June 2018 to January 2019. The court allowed the petition, directing the respondents to grant the benefit of the notification retrospectively for the relevant period, as it was not available when the impugned orders were issued. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax
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