GST: Appeals and Refund Applications can be filed before 28.02.2022 if covered by Supreme Court order extending the period of Limitation.

GST: Appeals and Refund Applications can be filed before 28.02.2022 if covered by Supreme Court order extending the period of Limitation.

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GST: Appeals and Refund Applications can be filed before 28.02.2022 if covered by Supreme Court order extending the period of Limitation.

Yes, GST Appeals and Refund Applications can be filed before 28.02.2022 if covered by Supreme Court order extending the period of Limitation.
Relevant portion of above order is reproduced for your kind reference.
“IN  THE  SUPREME  COURT  OF  INDIA CIVIL  ORIGINAL  JURISDICTION
MISCELLANEOUS  APPLICATION  NO.  21  OF  2022
IN MISCELLANEOUS  APPLICATION    NO.  665  OF  2021 IN SUO  MOTU  WRIT  PETITION  (C)  NO.  3  OF  2020
IN  RE:  COGNIZANCE  FOR  EXTENSION  OF  LIMITATION WITH MISCELLANEOUS  APPLICATION  NO.29  OF  2022
IN MISCELLANEOUS  APPLICATION  NO.  665  OF  2021 IN SUO  MOTU  WRIT  PETITION  (C)  NO.  3  OF  2020 Order
Taking  into  consideration  the  arguments  advanced  by  learned counsel  and  the  impact  of  the  surge  of  the  virus  on  public  health and  adversities  faced  by  litigants  in  the  prevailing  conditions,  we deem  it  appropriate  to  dispose  of  the  M.A.  No.  21  of  2022  with the  following  directions:
I The order dated 23.03.2020 is restored and in  continuation of  the  subsequent  orders  dated  08.03.2021,  27.04.2021 and   23.09.2021,   it   is   directed   that   the   period   from 15.03.2020  till  28.02.2022  shall  stand  excluded  for  the purposes  of  limitation  as  may  be  prescribed  under  any general  or  special  laws  in  respect  of  all  judicial  or  quasi judicial proceedings.
II. Consequently,  the  balance  period  of  limitation  remaining as  on  03.10.2021,  if  any,  shall  become  available  with  effect from  01.03.2022.
III. In  cases  where  the  limitation  would  have  expired  during the   period   between   15.03.2020   till   28.02.2022, notwithstanding  the  actual  balance  period  of  limitation remaining,  all  persons  shall  have  a  limitation  period  of  90 days  from  01.03.2022.  In  the  event  the  actual  balance period  of  limitation  remaining,  with  effect  from  01.03.2022 is greater  than  90 days, that  longer  period shall apply.
IV. It  is  further  clarified  that  the  period  from  15.03.2020  till 28.02.2022  shall  also  stand  excluded  in  computing  the periods  prescribed  under  Sections  23  (4)  and  29A  of  the Arbitration  and  Conciliation  Act,  1996,  Section  12A  of  the Commercial  Courts  Act,  2015  and  provisos  (b)  and  (c)  of Section  138  of  the  Negotiable  Instruments  Act,  1881  and any  other  laws,  which  prescribe  period(s)  of  limitation  for instituting   proceedings,   outer   limits   (within   which  the court  or  tribunal  can  condone  delay)  and  termination  of proceedings.”

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