2022 (1) TMI 1111 - HC - GST

Rejection of refund claim - time limitation - exports made by the petitioner during April to August 2019 - petitioner had filed the refund claim belatedly on 20.09.2021 - Section 54 of the TNGST and CGST Act, 2017 - HELD THAT - In an identical situation in the case of M/S. GNC INFRA LLP VERSUS ASSISTANT COMMISSIONER (CIRCLE) 2021 (11) TMI 973 - MADRAS HIGH COURT , this Court had allowed the writ petition by remitting the case back to the respondent to reconsider the refund claim of the petitioner therein on merits in the light of the order of the Hon'ble Supreme Court extending the period of limitation due to the outbreak of COVID-19 pandemic, in March 2021. This writ petition is disposed off by directing the respondent to pass appropriate orders on the refund claim made by the petitioner for the period between August 2019 i.e., on 20.09.2021 and dispose the same in accordance with law.

Summary

Issues:
Challenge to rejection of refund claim as time-barred.

Analysis:
The petitioner challenged the order rejecting the refund claim as time-barred, referring to exports made between April to August 2019. The limitation for filing the claim would have expired in 2021. The petitioner filed the claim belatedly on 20.09.2021, leading to rejection due to exceeding the two-year limitation period under Section 54 of the TNGST and CGST Act, 2017.

Legal Precedent:
The petitioner's counsel cited a case where the High Court allowed a writ petition, remitting the case back to reconsider the refund claim due to the extension of the limitation period by the Supreme Court because of the COVID-19 pandemic. The court set aside the orders rejecting the refund, directing a fresh examination of the applications in accordance with the relevant rules and acts, to be completed within six weeks.

Judgment:
Considering the previous court order and the Supreme Court's decision, the current judge inclined to allow the writ petition. The respondent was directed to process the petitioner's refund claim for the period in question and dispose of it within six weeks from the date of the order. The writ petition was thereby disposed of with no costs, and connected miscellaneous petitions were closed accordingly.