2024 (3) TMI 1132 - HC - GST

Refund claim - rejection on the ground of time limitation - HELD THAT - Clearly, the case of the petitioner is covered by the Notification dated 05.07.2022, which excludes the aforesaid period for computation of period of limitation. Accordingly, rejection of the claim for refund of the petitioner solely on the ground of limitation is not sustainable. Impugned orders both dated 11.01.2022 for the respective tax period are set aside. Refund applications are restored on the record of the Assessing Authority, who is directed to decide the applications in accordance with law and pass appropriate orders within a period of four weeks from today. Petition allowed.

Summary

Issues involved:
The issue involves the rejection of refund applications for the periods May 2019 to July 2019 and August 2019 to September 2019 solely on the ground of limitation.

Summary:

Issue 1: Rejection of refund applications based on limitation
The petitioner challenged two orders dated 11.01.2022, which rejected the refund applications for the specified periods due to limitation. The petitioner relied on a Notification dated 05.07.2022, excluding the period between 01.03.2020 to 28.02.2022 for computation of the limitation period. The respondent argued that their counter affidavit was filed before the publication of the said Notification. The Court found that the petitioner's case fell within the scope of the Notification, which rendered the rejection on the basis of limitation unsustainable. Consequently, the impugned orders were set aside, and the refund applications were restored for the Assessing Authority to decide within four weeks.

This judgment highlights the importance of statutory notifications in determining the computation of limitation periods for refund applications, ensuring fair treatment and adherence to legal provisions in such matters.