9911796707
TMI Blog2022 (4) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... Indirect Taxes and Customs for the respondents. 2. In the present Writ Petition, challenge is to the order dated 30.04.2021 passed by respondent No.1-The Deputy Commissioner of Central Tax, rejecting the refund claim of the petitioner for the tax period, commencing from April, 2018 to January, 2019, relying on "Relevant date" 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 Rs. 46,72,862/- towards tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mencing from April, 2018 to January, 2019, is illegal, arbitrary and opposed to the provisions of Section 54 of the Central Goods and Service Tax Act, 2017, and Rule 89(5) of the Rules framed thereunder. It is further contended by the learned counsel that while dealing with the issue, respondent No.1 herein failed 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 conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h application on 13.03.2021. In this context, it may be appropriate to apposite to refer to the order of the Hon'ble Supreme Court dated 08.03.2021 in Suo Motu Writ Petition (Civil) No.3 of 2020. The Hon'ble Supreme Court, by way of the aforementioned order, disposed of the said Writ Petition with the following 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 actu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further evident from a perusal of the impugned order that though respondent No.1 herein referred to the order passed by the Hon'ble Apex Court, respondent No.1 herein did not make any endeavour to consider the directions contained therein. 7. For the aforesaid reasons, this Writ Petition is allowed, setting aside the order dated 30.04.2021 passed by respondent No.1 to the extent of rejecting the claim for the period commencing from April, 2018 to January, 2019 and the matter is remanded to the said extent for consideration and for passing appropriate orders by taking into consideration the directions of the Hon'ble Supreme Court in the order dated 08.03.2021 passed in Suo Motu Writ Petition (Civil) No.3 of 2020. There shall be no order as ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
