9911796707
TMI Blog2022 (7) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... clarified that the limitation shall be two years from the date of payment of tax. Admittedly, tax has been paid in January 30, 2020. In our considered view, refund application is in time. Though the learned Standing Counsel for the revenue is right in his submission that there is appeal remedy, since petitioner has paid tax twice relegating petitioner to the Appellate authority would not be just and appropriate. Petition allowed. - WRIT PETITION No.7795 OF 2022 (T-RES) - - - Dated:- 20-6-2022 - HON BLE MR. JUSTICE P.S. DINESH KUMAR AND HON BLE MR. JUSTICE C.M. POONACHA Petitioner (By Shri. T. Suryanarayana, Senior Advocate A/W Ms. Tanmayee Rajkumar, Advocate) Respondents (By Shri. Amit Deshpande, Advocate For R1; Shri. Shan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eshpande, learned Standing Counsel for the Revenue. 3. Undisputed facts of the case are, for Assessment Year 2017-18, petitioner has paid IGST (Integrated Goods and Service Tax) of Rs.7,40,972/-. On July 7, 2020, he wrote to the Deputy Commissioner of Central Tax, Bengaluru, as per Annexure-D stating that by inadvertence, IGST was paid and the same was discovered in the internal audit. Accordingly, petitioner sought for refund of the said amount. A notice dated July 27, 2020, as per Annexure-F was issued and after adjudication, the refund claim has been rejected by the impugned order as per Annexure-A. 4. Shri T.Suryanarayana, learned Senior Advocate submitted that after filing this writ petition, Central Board of Indirect Taxes and C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the limitation shall be two years from the date of payment of tax. Admittedly, tax has been paid in January 30, 2020. In our considered view, refund application is in time. Though the learned Standing Counsel for the revenue is right in his submission that there is appeal remedy, since petitioner has paid tax twice, in our opinion, relegating petitioner to the Appellate authority would not be just and appropriate. Hence, the following; ORDER (i) Writ petition is allowed; (ii) Order dated August 21, 2020 bearing No.Manual/32/2020-21/ND2 passed by the Deputy Commissioner of Central Tax, North Division-2, Bengaluru-respondent No.1 is quashed; and (iii) Respondent No.1 shall consider petitioner's application and refund th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
