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2023 (5) TMI 1232 - HC - GSTRefund of Input Tax Credit (ITC) - goods supplied to SEZ Units (zero-rated supply) effected during the period of August 2017 to March 2018 - rejection on the ground that it was time-barred - HELD THAT - It is stated that in the present case, the zero-rated supplies are stated to have been made between August 2017 to March 2018. According to the petitioner, the refund in respect of the supplies made during the period of February 2018 to March 2018, is within the period of limitation; if the period after 01.03.2020 to 28.02.2022, is excluded - It is apparent that neither the Adjudicating Authority nor the Appellate Authority has considered the petitioner s claim that the delay is required to be condoned. It is considered apposite to set aside the orders dated 26.05.2021 and 25.02.2022 impugned in this petition, and remand the matter to the Adjudicating Authority for considering afresh - petition allowed by way of remand.
Issues involved:
The petitioner's claim for refund of Input Tax Credit (ITC) pertaining to goods supplied to SEZ Units; rejection of refund claim by Adjudicating Authority and Appellate Authority; application for refund delayed due to technical glitches; rejection of refund claim as time-barred under Section 54(14) of the CGST Act; exclusion of certain period for limitation calculation under Notification No. 13/2022-Central Tax; need for condonation of delay in filing refund claim. Summary: 1. The petitioner challenged the orders rejecting its claim for refund of Input Tax Credit (ITC) related to goods supplied to SEZ Units during August 2017 to March 2018. The Adjudicating Authority and the Appellate Authority denied the refund claim, citing it as time-barred under Section 54(14) of the CGST Act. 2. The petitioner faced technical glitches while attempting to file the refund claim between 14.08.2020 to 02.04.2021. Despite uploading the application on 02.04.2021, it was not processed, and a show cause notice was issued on 13.05.2021 proposing rejection due to being time-barred, which was not condoned citing the outbreak of Covid-19. 3. The Adjudicating Authority's rejection of the refund application for an amount of Rs. 13,43,719/- on 26.05.2021 was upheld by the Appellate Authority. However, a circular issued by CBIC on 05.07.2022 excluded a specific period for limitation calculation under Sections 54 and 55 of the CGST Act. 4. The petitioner contended that the exclusion of the period from 01.03.2020 to 28.02.2022 would bring the refund claim within the limitation period for supplies made during February 2018 to March 2018. Additionally, the question of limitation for supplies made during August 2017 to January 2018 needed consideration based on the due date for filing returns. 5. The High Court set aside the impugned orders and remanded the matter to the Adjudicating Authority for fresh consideration in light of the notification dated 05.07.2022, emphasizing the need to assess condonation of delay. Consequently, the petition was allowed in the mentioned terms.
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