9911796707
TMI Blog2023 (3) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017 - HELD THAT:- The impugned order is set aside and matter of refund claim of the Petitioner restored to file of the Assistant Commissioner, who will examine the case of the Petitioner on the basis of the order passed by the Hon ble Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020 and the subsequent orders passed in Suo Motu Petition. The Assistant Commissioner will consider the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e refund claim is beyond the period of two years as prescribed under section 54 of the Central Goods and Service Tax Act, 2017. 3. The observations made by the Assistant Commissioner, while referring the claim of the Petitioner, in paragraph 10 of the order read thus: 10. Whereas, Para 4 (a) of the Circular No. 157/13/2021- GST dated 20.07.2021 issued CBIC reads as - Para 4 (a): Proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant Commissioner, therefore has proceeded on the basis that for the refund claims the decision of the Hon ble Supreme Court in a Suo Motu Writ Petition (C) No. 3 of 2020 is not applicable. 4. This interpretation of the Officers was considered by two Division Benches of this Court, first in the case of Saiher Supply Chain Consulting Pvt. Ltd. Vs. The Union of India and Another 2022-TIOL-48-HC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the Petitioner on the basis of the order passed by the Hon ble Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020 and the subsequent orders passed in Suo Motu Petition. The Assistant Commissioner will consider the case of the Petitioner afresh, both on the ground of limitation and on merit in the light of what is observed above. The requisite decision be taken within the period of six ..... X X X X Extracts X X X X X X X X Extracts X X X X
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