Which prevails for time limit to apply for GST refund – Notification 13/2022-CT (or) suo-motu extension granted by SC?

[dated 13.01.2023 , in Mangalore Refinery & Petrochemicals Limited v. Union of India, from Writ Petition No. 23995 of 2022 (T-RES)]

Notification No.13/2022-Central Tax dated 05.07.2022 excluded the period from 01.03.2020 to 28.02.2022 for computation of limitation period for filing GST refund application.

However, the Hon'ble Supreme Court, in Cognizance for Extension of Limitation 2022 (56) G.S.T.L. 385 (S.C.), apart from providing for exclusion during the aforesaid period, had also clarified that:

• If the limitation expired during the aforesaid period, the limitation period shall be 90 days from 01.03.2022; and
• In the event the actual balance period of limitation remaining, with effect from 01.03.2022, is greater than 90 days, such longer period shall apply.

Although the extended limitation period for application of GST refund may have expired by virtue of Notification No.13/2022-Central Tax dated 05.07.2022, the extension of time limit granted vide the aforesaid order of the Hon'ble Supreme Court should be reckoned.