{"id":75142,"date":"2026-03-03T08:42:40","date_gmt":"2026-03-03T08:42:40","guid":{"rendered":""},"modified":"2026-03-03T08:42:40","modified_gmt":"2026-03-03T08:42:40","slug":"limitation-period-exclusion-requires-fresh-adjudication-of-refund-claims-administrative-rejections-cannot-ignore-the-judicial-exclusion","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75142","title":{"rendered":"Limitation period exclusion requires fresh adjudication of refund claims; administrative rejections cannot ignore the judicial exclusion."},"content":{"rendered":"<p>Limitation period exclusion requires fresh adjudication of refund claims; administrative rejections cannot ignore the judicial exclusion.<br \/>Case-Laws<br \/>GST<br \/>The text addresses denial of income tax refund applications where rejection rested solely on delay without applying the Supreme Court&#39;s exclusion of the limitation period from 15.03.2020 to 28.02.2022; the legal principle applied is that administrative refusals cannot ignore a binding judicial exclusion of limitation. Outcome: the impugned deficiency memos were quashed and the refund claims remitted for fresh, expeditious consideration in accordance with the exclusion, after affording the claimants a reasonable hearing and issuing a reasoned, speaking order.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=97383\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Limitation period exclusion requires fresh adjudication of refund claims; administrative rejections cannot ignore the judicial exclusion.Case-LawsGSTThe text addresses denial of income tax refund applications where rejection rested solely on delay with&#8230;<\/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-75142","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75142","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=75142"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75142\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75142"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75142"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75142"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}