2024 (1) TMI 31 - HC - GST

Refund claim - seeking acceptance of refund application either by opening the portal of the department or in the physical form - period 2017-18 and 2018-19 - HELD THAT - Admittedly, the petitioner did not make an application for refund within the period provided. The reason stated for the application not having been filed is a dispute with the party respondent - It is not satisfying that the reason stated is reasonable nor can the limitation be extended under Section 54(1). There are absolutely no reason to entertain the writ petition and the same stands dismissed.

Summary

The High Court of Patna dismissed a writ petition seeking refund for the period 2017-18 and 2018-19 under Section 54(1) of the Bihar Goods and Services Tax Act, 2017 due to failure to apply within the specified time frame. The court found the reason for delay unreasonable and refused to extend the limitation period. The petition was not entertained and was dismissed.