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TMI Blog2023 (1) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax, 2017 - HELD THAT:- Hon'ble Apex Court in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [ 2021 (3) TMI 497 - SC ORDER] in respect of the limitation where it was held that 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 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. The order passed by the respondent no.3 cannot be allowed to stand and the matter deserves to be relegated to the respondent no.2 to decide the appeal on merits - petition al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... business of manufacturing Soyabean refined oil. The company is registered under the GSTIN 23AABCB3958N1ZG. Petitioner supplied Lecithin(herinafter referred to as 'goods') to M/S Kanav Agromony, Plot No. 11, Mihan SEZ, Khapri, Nagpur (Maharashtra) under the Invoice No. 1819 - GO609 amounting to Rs. 8,82,841/- (Rupees Eight Lakhs Eighty Two Thousand Eight Hundred and Forty One) dated 17.09.2018 and the goods came to be received by the concerned SEZ unit. In this transaction, the petitioner paid IGST to the tune of Rs. 1,34,670/- (Rupees One Lakh Thirty Four Thousand Six Hundred and Seventy). The petitioner thereafter filed refund application u/S 54 of the Central Goods and Services Tax Act, 2017(hereinafter referred to as the 'Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner relying on the Circular No. 157/13/2021-GST dated 20.07.2021 issued by the Central Board of Indirect Taxes and Customs without jurisdiction dehors the provision of Sec 168-A of the Act of 2017. 4. Learned counsel for the petitioner submitted that the Apex Court in the Suo-motu W.P.(Civil) No. 3/2020 - In Re : Cognizance For Extension of Limitation had condoned the delay and held that 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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