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2023 (1) TMI 879 - HC - GSTRejection of refund claim - Period of limitation - ground raised by the authorities in not sanctioning the refund was that the refund applications were belatedly filed under section 54 of the Central Goods and Services Tax Act, 2017 - HELD THAT - When the petitions come up for consideration, learned advocates for the parties are ad idem that in view of the Notification dated 5.7.2022 bearing No. 13/2022 issued by the Central Government in exercise of powers under section 168A of the Central Goods and Services Tax Act, 2017, which excludes the time limit specified for computing of period of limitation in filling the refund application, the claim of the petitioners for refund was filed within such excluded period. The competent authority of the respondents is directed to process in accordance with law the claim of refund of the petitioners treating it within time and grant refund with statutory interest, if the petitioners are found eligible. Petition disposed off.
Issues:
1. Refusal of refund application under section 54 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017) as belated. 2. Interpretation of relevant date for filing refund application. 3. Impact of notifications excluding specific periods for computation of limitation for filing refund applications. 4. Dispute over the time limit for filing refund application. Analysis: 1. The High Court addressed the issue of the authorities' refusal to sanction the refund, citing the belated filing of refund applications under section 54 of the CGST Act, 2017. The Respondent No. 2 set aside the order sanctioning the refund, stating that the claim was time-barred as it was filed beyond two years from the relevant date. 2. The Petitioner argued that the Respondent No. 2 considered the due date of filing the monthly return under section 39 of the CGST Act, 2017 as the relevant date, which was substituted with the end of the financial year from 01.02.2019. The Petitioner contended that the refund application filed on 23.10.2020 was not time-barred from the relevant date as it stood at the end of the financial year. 3. The Court considered the impact of notifications issued by the Central Government, excluding specific periods for the computation of the limitation for filing refund applications. The Notification dated 5.7.2022, under section 168A of the CGST Act, 2017, excluded the period from 1st March, 2020 to 28.02.2022 for the computation of the limitation for filing refund applications under section 54 or section 55 of the said Act. 4. In light of the notifications and the submissions made by both parties, the Court directed the competent authority to process the refund claim of the petitioners within time and grant the refund with statutory interest if found eligible. The competent authority was instructed to complete the process within 12 weeks from the date of receipt of the court's order, thereby disposing of the petition accordingly.
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