The Bombay High Court has quashed an order by the GST authorities that had rejected the refund claim of an assessee because it was filed after two years, a time limit set by the rules. This was done since the authorities have not taken into cognizance the earlier Supreme Court verdict that excluded the period from March 15, 2020 and October 02, 2021 from the time limit due to Covid.

However, the high court did not go into the validity of the circular and the question of striking it down.


The petitioner concerned filed the first refund application for the period July 2018 to September 2018 on August 21, 2020 online on the GST portal. The said application, however, was rejected by the assistant commissioner of CentralGST (CGST) in Mumbai on September 05, 2020 on the ground that there were certain deficiencies in the said application.