9911796707
TMI Blog2023 (5) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1801 of 2021 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... tedly on the ground of being barred by the law of limitation as prescribed under Section 54 of Central Goods and Services Tax, act, 2017 when admittedly the case of the petitioner is that of payment of tax under wrong head which is to be governed by section 77 of the Act, which in no manner prescribes any period of limitation for filing any refund claims. (b) Consequent upon showing cause, if a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod in question, the orders of rejection for refund for the period in question, be quashed and set aside. 2. It is apparent from the record that the petitioner made payment in a wrong head and there is no dispute regarding the same. However, his claim for refund has been rejected by the authority on the ground of limitation vide order dated 23.4.2020 i.e. Annexure-7 to the writ petition. 3. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r directly or through a Facilitation Centre notified by the Commissioner. Provided that the said application may, as regard to any payment of tax on inter-State supply before coming into force of this sub-rule, be filed before the expiry of a period of two years from the date on which this sub-rule comes into force." 4. Thus the relevant CBIEC had extended a benevolent provision for extension of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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