Orders on revised refund claims barred by limitation under Notification 02/2019-CT set aside for fresh adjudication

Orders on revised refund claims barred by limitation under Notification 02/2019-CT set aside for fresh adjudicationCase-LawsGSTThe HC set aside the impugned orders dated 18.02.2021, 28.10.2020, and 27.01.2021 passed by the respective respondents concernin

Orders on revised refund claims barred by limitation under Notification 02/2019-CT set aside for fresh adjudication
Case-Laws
GST
The HC set aside the impugned orders dated 18.02.2021, 28.10.2020, and 27.01.2021 passed by the respective respondents concerning revised refund claims barred by limitation under Notification No. 02/2019-CT. The court held that the applicability of the Apex Court's suo motu judgment, Circular No. 157/13/2021-GST, and Notification No. 13/2020 CT requires recon

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