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2022 (8) TMI 1404 - HC - GSTRefund claim - rejection on the ground of limitation - applicability of notification being No. 13/2022-Central Tax dated 5th July, 2022 - HELD THAT - Though the aforesaid notification dated 5th July, 2022 was not in existence at the time of passing the impugned order of rejection of petitioner s claim of refund or at the time of passing of the impugned order by the appellate authority but the factual and legal position remains that the refund in question pertains to the period which is covered by the aforesaid notification dated 5th July, 2022. Considering the submission of the parties the aforesaid impugned order of the appellate authority dated 20th April, 2022 is set aside and the matter is remanded back to the appellate authority concerned for a limited purpose of passing a fresh order in accordance with law - petition disposed off.
Issues: Challenge to impugned order of appellate authority dated 20th April, 2022 on the ground of limitation.
The judgment delivered by the High Court of Calcutta pertains to a writ petition challenging the impugned order of the appellate authority dated 20th April, 2022, which rejected the petitioner's claim of refund on the ground of limitation. The petitioner relied on Notification No. 13/2022-Central Tax dated 5th July, 2022, issued by the Central Board of Indirect Taxes and Customs, arguing that the period relevant to the refund claim falls within the purview of this notification. Despite the notification not being in existence at the time of the original rejection order or the appellate order, the court acknowledged that the refund in question corresponds to the period covered by the said notification. The court considered the submissions made by both parties and concluded that the impugned order of the appellate authority dated 20th April, 2022 should be set aside. The matter was remanded back to the appellate authority for the limited purpose of issuing a fresh order in accordance with the law concerning the refund claim covered by the notification dated 5th July, 2022. The appellate authority was directed to pass a new order within four weeks from the date of communication, providing an opportunity for the petitioner or its authorized representatives to be heard. Consequently, the writ petition, numbered WPA 17048 of 2022, was disposed of with this observation and direction.
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