GSTAT says GST refund on Feb. 29 was within limitation
In short
The GST Appellate Tribunal said a GST refund filed on February 29 was still in time because the COVID-19 exclusion period changes how the two-year deadline is counted. It said the clock starts after that exclusion ends.
This matters for taxpayers whose refund deadlines were affected by the pandemic period. The source does not say who filed the refund or how much money was involved.
What the reporting says
The GST Appellate Tribunal held that a GST refund filed on February 29 was within limitation after the COVID-19 exclusion period, according to a publisher summary. It said the two-year limit under Section 54 should be reckoned after the exclusion ends when the relevant date falls inside that period. The source does not identify the claimant, refund amount, or whether the decision affects other cases.
Why it matters
The GST Appellate Tribunal held that a GST refund filed on February 29 was within limitation after applying the COVID-19 exclusion period. It said the two-year limit under Section 54 is counted after the exclusion ends when the relevant date falls within that period. The summary does not give the claimant’s name, refund value, or any broader administrative impact.