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TMI Blog2023 (11) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... cation which has been filed on 13/5/2020 for the month of December, 2017, would be within time. Applicability of the amendment to Section 54(1) of the GST Act - HELD THAT:- It would be apparent that the amendment would be prospective in nature, unless so specified, which is not the case and therefore, the amended Section 54(1) would be applicable to the application for refund filed post 01/02/2019 to claim for refund in respect of returns filed consequent to that date. It would therefore, be apparent that the application for refund of the input tax to be filed by the petitioner would be covered by the earlier definition of relevant date which defined the same as end of financial year and not the amended definition of relevant date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ohokar, learned counsel for the petitioner contends, that in view of Section 97-A of the GST Act, a manual filing and processing of refund is also permissible and for that purpose he relies upon the judgment in the case of Laxmi Organic Industries Ltd. Vs. Union of India in Writ Petition No.7861 of 2021 decided on 30/11/2021 by the learned Principal Bench of this Court. He further submits, that since there is limitation of two years for filing the refund application in terms of Section 54(1) of the GST Act of 2017, the subsequent amendment which changes the definition of the relevant date would be applicable prospectively and not prior to 01/02/2019, when the amendment is said to have come into effect. 4. Mr Pathan, learned Assistant G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urn. 7. In that view of the matter, in our considered opinion, the application filed by the petitioner for refund of the input tax for the month of December, 2017 ought to have been entertained for the above period by the respondents and appropriate orders could have been passed. 8. Insofar as the applications for refund for the month from January to March, 2018 are concerned, in view of the language of Rule 97-A of the GST Rules, the petitioner would be entitled to file an application manually as the applications sought to be filed through the portal were not accepted as is indicated from the documents at page Nos. 26 to 34. 9. The petition is allowed by directing the respondents to accept and entertain the applications for refund ..... X X X X Extracts X X X X X X X X Extracts X X X X
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