9911796707
TMI Blog2024 (2) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... he ground that petitioner had not responded to the Show Cause Notice - Violation of principles of natural justice - HELD THAT:- It is relevant to note that after the impugned order was passed, the Central Board of Indirect Taxes and Customs issued a Notification dated 05.07.2022 in line with the orders passed by the Hon ble Supreme Court in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [ 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circular dated 05.07.2022 - Respondent No. 3 shall process the application of the petitioner for refund as expeditiously as possible and, in any event, within a period of eight weeks from today. Petition disposed off. - HON BLE MR. JUSTICE SANJEEV SACHDEVA AND HON'BLE MR. JUSTICE RAVINDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. Himanshu Koyarh, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t out below: S.No Period/Month Amount Application No. Date of filing 1 July 2020- December 2020 Rs. 17,70,982/- AA070422031244R 12.04.2022 4. Respondent issued Show Cause Notice dated 23. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lications filed under Section 54 of the Central Goods and Services Tax Act, 2017. By virtue of the said circular, petitioner s application for refund would be within the period of limitation. 7. Appeal filed by the petitioner impugning the order dated 27.07.2022 was dismissed on the ground of limitation along with four other similar appeals. Petitioner had approached this Hon ble Court in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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