2024 (7) TMI 1565 - HC - GST

Rejection of refund application of the petitioner - Vires of Section 54 of Central Goods Services Tax Act, 2017 - application filed beyond time limitation - HELD THAT - It would be appropriate to note that under Section 54 of the Act, the application for refund is to be filed in a prescribed manner, within two year from the relevant date. In the present case, the relevant date is March, 2018. As per Section 54 of the Act, the application could have been made till March, 2020. The Supreme Court in IN RE COGNIZANCE FOR EXTENSION OF LIMITATION 2022 (1) TMI 385 - SC ORDER ordered that the period from 15.03.2020 till 28.02.2022 shall be excluded for the purpose of limitation prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings. Considering that as per circular issued after decision of application, the period from 15.03.2020 till 28.02.2022 is to be excluded. Consequently, the impugned order is set aside and the matter is remitted back to the respondents to decide the application afresh in accordance with law. Considering that refund claimed is for year 2017-2018, it would be appreciated if the respondents makes a sincere endeavor to decide the application as early as possible. Petition allowed by way of remand.

Summary

The High Court set aside the order rejecting the petitioner's refund application for being filed beyond limitation, citing a Supreme Court order excluding the period from 15.03.2020 to 28.02.2022 for limitation purposes. The matter is remitted back to the respondents for a fresh decision in accordance with law.