GSTAT allows GST Refund to Homebuyers and COVID-Era Limitation Exclusion Saves a Delayed Claim

The GSTAT considered a homebuyer’s claim for refund of GST paid on a residential flat booking that was subsequently cancelled. Although the refund application was filed on 9 March 2023, the authorities had rejected it as time-barred. Applying the prescribed exclusion of the period from 1 March 2020 to 28 February 2022 for computing limitation, the Tribunal held that the claim was within the two-year period.