2024 (8) TMI 457 - HC - GST

Refund claim - application rejected on the sole ground of delay in filing the application - HELD THAT - Reliance placed upon a Circular dated 5th July 2022 issued by the Central Board of Indirect Taxes and Customs (CBIC) by which the Government, on the recommendations of the council, excluded the period from 1st March 2020 to 28th February 2022 for computation of period of limitation for filing refund application under Section 54 or Section 55 of the CGST Act. The Circular also says that the notification shall be deemed to have come into force w.e.f. 1st March 2020. Therefore, if one goes by the table reproduced above, the applications have been made during this excluded period and, therefore, it does appear that the applications have been made within time. The rejection orders set aside and matter remanded for fresh consideration - petition disposed off by way of remand.

Summary

The Bombay High Court quashed the rejection of refund applications due to a delay in filing. The court relied on a Circular excluding a specific period for limitation calculation. The matter was remanded for fresh consideration, with a deadline for the refund application review set for September 30, 2024.