2025 (2) TMI 265 - HC - Service Tax

Rejection of refund claim - Revenue submits that since the petitioner has been diligently pursuing the matter before this Court he is certainly entitled to the benefit under Section 14 of the Limitation Act. Further he fairly submits that if any such appeal is filed within four weeks from today the same shall be entertained - HELD THAT - In the wake of the position sketched as also the statements made by learned counsel for the parties the petition stands disposed of.

Summary

The judgment from the Punjab and Haryana High Court, presided over by Hon'ble Mr. Justice Arun Palli and Hon'ble Mrs. Justice Sudepti Sharma, addresses a petition seeking a certiorari to quash the Order-in-Original No. 12/Refund/CGST/Div-East-II/2022-23, dated August 26, 2022. The petitioner sought the release of a refund amounting to Rs. 2,96,43,782/- with interest, which had been rejected by the Deputy Commissioner, Division East-II, GST & CX, Gurugram.The respondents, represented by Mr. Rishabh Kapoor, Sr. Standing Counsel, argued that the impugned order is appealable under Section 85 of the Finance Act, 1994, which provides a complete code for such grievances. The petitioner, represented by Mr. Nikhil Gupta and Mr. Rishab Singla, conceded that an appeal under Section 85 was indeed an available remedy. However, the petitioner expressed concern that the time limit for filing such an appeal had elapsed due to the prolonged pendency of the matter before the court.In response, the Senior Standing Counsel acknowledged that the petitioner, having diligently pursued the matter in court, is entitled to the benefit under Section 14 of the Limitation Act. He assured that if an appeal is filed within four weeks, it would be entertained, and the competent authority would address it in accordance with the law.Consequently, the petition was disposed of, allowing the petitioner to pursue the appeal remedy.