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TMI Blog2022 (7) TMI 1425X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of applicability of the period of limitation in making refund application such as, Madras High Court in W.P No. 18165 18168 of 2021 [ 2021 (11) TMI 973 - MADRAS HIGH COURT] and analogous cases dated 28-9-2021 M/s GNC Indra LLP Rep. by Partner/Authorized Signatory versus Assistant Commissioner (Circle), High Court of Bombay in Writ Petition (L) No. 1275/2021 dated 10-1-2022 Saiher Supply Chain Consulting Pvt. Ltd. v. The Union of India and Ors. [ 2022 (1) TMI 494 - BOMBAY HIGH COURT] and High Court of Allahabad in Writ Tax No. 173/2022 dated 3-3-2022 in Gamma Ganna Limited v. Union of India and Ors. [ 2022 (3) TMI 578 - ALLAHABAD HIGH COURT] - By the aforesaid decisions, it has been held that the order passed by the Apex Court in Suo Mot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondents ORDER We have heard learned senior counsel for the petitioner Mr. Biren Poddar, assisted by Mr. Deepak Kumar Sinha and Ms. Rakhi Sharma and learned counsel for the Respondent CGST Mr. P.A.S. Pati. 2. Writ petition has been preferred for the following relief (s). (a) For quashing and setting aside the ex-parte Rejection Order No. ZP2007210000808 dated 1-7-2021 (Annexure-5) passed by the Deputy Commissioner, CGST & CX, Division-I, Bokaro (Respondent No. 3) as the same has been passed contrary to the provisions of law as well as contrary to the Orders passed by Hon'ble Supreme Court of India vide Order dated 23-3-2020 (Annexure-8) and order dated 27-4-2021 (Annexure- 9) passed in Suo Motu Writ Petition (Civil) No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the show cause notice i.e. Form GST RFD-08 under Rule 92(3) of CGST Rules, 2017 that such application has been made after expiry of two years from the relevant date. Refund application is Annexure-2 in Form GST RFD-01 in terms of Rule 89(1) of CGST Rules, 2017 read with Section 54 of CGST Act, 2017, whereunder petitioner claimed refund of an amount of Rs. 53,13,706/- on the ground of having deposited the said amount of tax against zero rated supply of goods. Earlier, composite refund application was made on 13-3-2020 for the period April 2018 to October 2018 (Annexure-1) against which the petitioner received a defective memo and then filed fresh application for refund in Form-GST-RFD-01 dated 28-5-2021 for the tax period May 2018 to Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing for revision or rectification of any order is required to be undertaken and is not applicable to any other proceedings under GST Laws Act. 5. We have heard learned counsel for the parties. The present challenge is confined to the issue, whether the application for refund made on 28-5-2021 for the tax period May 2018 to July 2018 was time barred or not, and if so, whether the period of limitation prescribed under section 54(1) of the CGST Act, 2017 stood extended in view of the order dated 23-3-2000 passed by the Apex Court in Suo Motu Writ Petition (Civil) No. 3/2020 and successive orders passed thereafter, such as order dated 27-4-2021 [2021 (48) G.S.T.L. 225 (S.C.) = 2021 (376) E.L.T. 401 (S.C.) = [2021] 127 taxmann.com 72 (SC)] and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the limitation would have expired during the period between 15-3-2020 till 14-3-2021, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 15-3-2021. In the event the actual balance period of limitation remaining, with effect from 15-3-2021, is greater than 90 days, that longer period shall apply. 3. The period from 15-3-2020 till 14-3-2021 shall also stand excluded in computing the periods prescribed under sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Circle),], High Court of Bombay in Writ Petition (L) No. 1275/2021 dated 10-1-2022 [Saiher Supply Chain Consulting Pvt. Ltd. v. The Union of India and Ors.] and High Court of Allahabad in Writ Tax No. 173/2022 dated 3-3-2022 [Gamma Ganna Limited v. Union of India and Ors.]. By the aforesaid decisions, it has been held that the order passed by the Apex Court in Suo Motu Writ Petition (Civil) No. 3/2020 would govern the application for refund made under the GST Act. 7. We concur with the views of jurisdictional High Courts and are inclined to add one more reason to that. As per the Scheme of CGST Act and Rules, any such application for refund has to be processed within the time period and in case such refund application is to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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