These Writ Petitions have been filed challenging the impugned order dated 21.01.2022, whereby, the Petitioner’s claim for refund was rejected on the premise that the application was filed beyond the relevant period under Section 54(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Act’) and reliance was sought to be placed on the Circular No.157/13/2021-GST dated 20.07.2021 issued by the Central Board of Indirect Taxes and Customs which indicates that the time limit cannot be extended, despite pandemic.

2. It is submitted by the learned counsel for the Petitioner as well as the learned Standing Counsel for the Respondent that the above Circular has been superseded vide Notification issued by the Government of India dated 05.07.2022, whereby, the time limit between 01.03.2020 to 28.02.2022 is directed to be excluded for computing the period of limitation for filing refund application under Sections 54 and 55 of the Act.

3. In view of the same, the impugned order dated 21.01.2022 is liable to be set aside and accordingly, it is set aside. The Respondent shall consider the request / application for refund in terms of Sections 54 and 55 of the Act taking into account the Notification No.13 of 2022 – Central Tax, dated 05.07.2022 and pass orders in accordance with law.

4. It is further submitted that insofar as W.P.(MD)No.13191 of 2022 is concerned, the portion of the request for refund has been extended and therefore, the above direction is only with reference to the portion which has been rejected on the ground of limitation.

5. With the above direction, these Writ Petitions are disposed of.

No costs. Consequently, connected Miscellaneous Petitions are closed.