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2023 (4) TMI 1006 - HC - GSTRejection of refund claims - rejection on the ground of limitation - authority also mentions the non-availability of certain statutory / other documents in support of the claim for refund - HELD THAT - The Central Board of Indirect Taxes and Customs has, vide Notification No.13/2022 - Central Tax dated 05.07.2022, stated that the time between 01.03.2020 - 28.02.2022 shall stand excluded in construing the limitation for issuance of order under Section 73(9) for computation of limitation for seeking refund under Sections 54 or 55 of the enactments - this Notification issued by the Board applies to Central GST authorities and GST authorities in the Union Territories. However, Mr.C.Harsha Raj, learned Additional Government Pleader, who appears for the State has written instructions dated 05.04.2023, a copy of which is placed on file, to state that the benefit under Notification No. 13/2022 will be extended to assesses in the State of Tamil Nadu as well. This is recorded. Petition disposed off.
Issues involved: Challenge to orders rejecting refund under CGST Act and TNGST Act, applicability of Notification No.13/2022 by Central Board of Indirect Taxes and Customs, extension of benefit to assesses in Tamil Nadu.
Summary: The High Court of Madras addressed the challenge presented in the writ petitions regarding the rejection of refund under the Central Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Act, 2017, along with the appellate orders upholding such rejections. The petitions filed by Mr. Narayanan highlighted the rejection based on limitation and non-availability of certain documents, while those filed by Mr. Shanmugam were rejected solely on the grounds of limitation. The Central Board of Indirect Taxes and Customs issued Notification No.13/2022 - Central Tax on 05.07.2022, excluding the time period between 01.03.2020 - 28.02.2022 for the computation of limitation for seeking refunds under Sections 54 or 55 of the enactments. Although this notification was initially applicable to Central GST authorities and GST authorities in Union Territories, the learned Additional Government Pleader, Mr. C. Harsha Raj, representing the State, confirmed the extension of this benefit to assesses in Tamil Nadu as well through written instructions dated 05.04.2023. Consequently, the orders in the writ petitions filed by Mr. Shanmugam (W.P.Nos. 3515 & 3519 of 2022) were set aside, with a directive for refund payment within six weeks. Similarly, the orders challenged in the petitions filed by Mr. Narayanan (W.P.Nos. 14939, 14943, 14945, 14949, 2833 of 2022) were also set aside, restoring the refund applications to the assessing authority's file. The petitioner was instructed to appear before the authority on a specified date to address all aspects of the claim, except those covered by Notification No.13/2022. In conclusion, the writ petitions were disposed of in accordance with the above order, with no costs incurred, and the connected miscellaneous petitions were closed.
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