9911796707
TMI Blog2022 (4) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... t-authorities. It is also not in dispute that the petitioner herein filed a detailed reply on 02.04.2021 in response to the show cause notice dated 26.03.2021. A reading of the said reply shows that the petitioner herein also referred to the orders of the Hon ble Supreme Court in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [ 2021 (3) TMI 497 - SC ORDER] . A perusal of the order under challenge shows that as per the provisions of the statute, in order to get entitlement for refund of the period from April, 2018 to March, 2019, one should have filed an application on or before 19.05.2020. But in the present case, the petitioner herein filed such application on 13.03.2021. It is very much apparent from the order of the Hon ble Apex Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te prescribed under explanation (2) of Section 54 of the Central Goods and Service Tax Act, 2017. The petitioner herein is a registered dealer on the rolls of respondent No.1 under the Central Goods and Service Tax Act, 2017, and is engaged in the business of process of raw granite blocks and manufacture and export sales of polished granite slabs/tiles. The petitioner herein claimed refund of ₹ 46,72,862/- towards tax period commencing from April, 2018 to March, 2019 in Form RFD-01 dated 13.03.2021 under sub-section (3) of Section 54 of the Central Goods and Service Tax Act, 2017. Respondent No.1 herein acknowledged the same, vide Form RFD-02 dated 26.03.2021. Thereafter, respondent No.1 herein issued a show cause notice in Form GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to take into consideration the order passed by the Hon ble Supreme Court of India in Suo Motu Writ Petition (Civil) No.3 of 2020 dated 08.03.2021. It is further contended by the learned counsel that when a similar issue fell for consideration before this Court, this Court, by way of an order dated 08.02.2022 in W.P.No.3049 of 2022, had set aside the order impugned in the said Writ Petition and remanded the matter for fresh consideration. In fact, a copy of the said order passed by a Co-ordinate Bench of this Court in W.P.No.3049 of 2022 is filed along with the reply affidavit of the writ petitioner. 4. While strongly resisting the Writ Petition, it is contended by the learned Senior Standing Counsel, appearing for the respondents, that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directions: 1. In computing the period of limitation for any suit, appeal, application or proceeding, the period from 15.03.2020 till 14.03.2021 shall stand excluded. Consequently, the balance period of limitation remaining as on 15.03.2020, if any, shall become available with effect from 15.03.2021. 2. In cases where the limitation would have expired during the period between 15.03.2020 till 14.03.2021, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 15.03.2021. In the event the actual balance period of limitation remaining, with effect from 15.03.2021, is greater than 90 days, that longer period shall apply. 3. The period from 15.03.2020 till 14. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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