9911796707
TMI Blog2022 (10) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... all a speaking order. No reasons have been assigned for rejecting the refund application of the petitioner. Respondent No.1 did not advert to the objections filed by the petitioner on 10.03.2022. The matter remanded back to respondent No.1 to pass a fresh order on the refund application of the petitioner dated 14.01.2022 after giving reasonable opportunity of hearing to the petitioner, includin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ejecting the refund application of the petitioner for the period from July, 2017 to March, 2018. Petitioner further seeks a direction to the respondents to grant refund of Rs.88,89,113.00 along with applicable interest being the excess payment of tax by the petitioner for the aforesaid period. 3. Petitioner is registered under the Goods and Services Tax (GST) and is engaged in the business of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by limitation as the petitioner ought to have claimed the refund within two years from the relevant date i.e., from the date of excess payment made in terms of Section 54 of the Central Goods and Services Tax Act, 2017/Telangana Goods and Services Tax Act, 2017. Therefore, respondent No.1 proposed to reject the claim of refund. Petitioner was called upon to file objection, if any, with documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the position, we set aside the impugned order dated 16.03.2022 and remand the matter back to respondent No.1 to pass a fresh order on the refund application of the petitioner dated 14.01.2022 after giving reasonable opportunity of hearing to the petitioner, including personal hearing. Let the said exercise be completed within a period of three months from the date of receipt of a copy of this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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