9911796707
TMI Blog2023 (1) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... recedent in all and every such case is inclined to treat 12.07.2022 as the date of appeal. It is to be noted that the case of the writ petitioner qua refund of a little over 9.42 lakhs is they have made deemed export as supply has been made to a 100% EOU but the refund order dated 06.04.2022 made by the [first respondent now] proceeds on the basis that it is a wrong ITC claim. This Court refrains itself from expressing any opinion or view on this aspect of the matter as it would now be in the hands of the second respondent/Appellate Authority to decide the matter on its own merits and in accordance with law. The writ petitioner shall refile the second refund application (already filed) as appeal (in appeal format) before second respondent - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onth, which elapsed on 06.012022 and 06.08.2022 respectively. In the interregnum, the writ petitioner has filed a second refund application on 12.07.2022 which falls within the condonable period. 4. Two questions fall for consideration, one is whether the period of the limitation can be extended/expanded at all in the light of Glaxo Smith case law [Assistant Commissioner (CT) LTV, Kakinada and Others Vs. Glaxo Smith Kline Consumer Health Care Limitedl reported in 2020 SCC OnLine SC 440 and also a line of case laws/orders of this Court following G.Rukmani Ganesan's case law [Ganesan, Rep. by power agent G.Rukmuni Ganesan Vs. The Commissioner, The Tamil Nadu Hindu Religious and Charitable Endowments Board and Others] reported in (2019) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and every such case is inclined to treat 12.07.2022 as the date of appeal. 8.For the aforesaid purpose, 'Deputy Commissioner (ST), GST Appeal-II, Annexe Building, 3rd Floor, Greams Road, Chennai - 600 006' is suo motu impleaded as second respondent and Mr.C.Harsha Raj, Additional Government Pleader (Taxes) accepts notice on behalf of the second respondent also. Registry to carry out necessary and consequential amendments before issuing certified copy/uploading the instant order. 9.It is to be noted that the case of the writ petitioner qua refund of a little over 9.42 lakhs is they have made deemed export as supply has been made to a 100% EOU but the refund order dated 06.04.2022 made by the [first respondent now] proceeds on the b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
