{"id":72186,"date":"2025-08-01T08:15:09","date_gmt":"2025-08-01T02:45:09","guid":{"rendered":""},"modified":"2025-08-01T08:15:09","modified_gmt":"2025-08-01T02:45:09","slug":"orders-on-revised-refund-claims-barred-by-limitation-under-notification-02-2019-ct-set-aside-for-fresh-adjudication","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72186","title":{"rendered":"Orders on revised refund claims barred by limitation under Notification 02\/2019-CT set aside for fresh adjudication"},"content":{"rendered":"<p>Orders on revised refund claims barred by limitation under Notification 02\/2019-CT set aside for fresh adjudication<br \/>Case-Laws<br \/>GST<br \/>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&#39;s suo motu judgment, Circular No. 157\/13\/2021-GST, and Notification No. 13\/2020 CT requires recon<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91143\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72186","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72186","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72186"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72186\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72186"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72186"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}