2022 (10) TMI 370 - HC - GST

Refund claim - denial of refund on the ground of time limitation - HELD THAT - In view of the notification dated 05.07.2022, Mr Aggarwal cannot but accept that the impugned order has to be set aside - the matter is remitted to the authority, who will re-examine the refund application and pass an order in that behalf - writ petition disposed off.

Summary

Issues:
1. Denial of refund on the ground of limitation.
2. Challenge to the order dated 12.03.2022 by the Special Commissioner.
3. Exclusion of the period during the COVID-19 pandemic for computation of limitation.
4. Notification dated 05.07.2022 by the Central Board of Indirect Taxes & Customs.
5. Remittance of the matter for re-examination of the refund application.

Analysis:
The petitioner was denied a refund based on the limitation period, leading to a challenge against the order dated 12.03.2022 by the Special Commissioner. The petitioner argued that the period during the COVID-19 pandemic should have been excluded from the computation of limitation. This argument was supported by citing the orders of the Supreme Court in a relevant case. The court issued notice to the respondents, with their representatives accepting the notice on behalf of their respective parties. A timeline was set for the filing of counter affidavits and rejoinders. The matter was scheduled for the next hearing on 19.09.2022.

Subsequently, the respondent presented a notification dated 05.07.2022 by the Central Board of Indirect Taxes & Customs, which excluded the period from 01.03.2020 to 28.02.2022 for calculating the limitation for filing refund applications under the relevant tax Act. Considering this notification, the court acknowledged that the impugned order had to be set aside. Consequently, the court ordered the matter to be sent back to the authority for a re-examination of the refund application and to issue a new order accordingly. The writ petition was disposed of in light of these developments.