2024 (5) TMI 356

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . The export having been made during the years 2018 and 2019, the refund applications should have been filed by 2020 and 2021. At the same time, it cannot be lost sight that owing to spread of Pandemic Covid-19, first upon orders passed by the Supreme Court, in Public Interest Litigation and then in terms of the Government Notification No.13 of 2022, dated 5th July, 2022, the limitation for the du .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nue. 2. Present writ petition has been filed to challenge the orders dated 19.8.2021 and 13.9.2021, whereby, the petitioner's refund applications dated 31.3.2021 and 21.6.2021 (for the period April, 2018 to March, 2019) and refund application dated 30.6.2021 and 24.7.2021 (for the tax period April, 2019 to June, 2019) have been rejected. Thus, the refund claimed Rs. 18,60,677/- and Rs. 5,04,45 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1.6.2021 (for the tax period April, 2018 to March, 2019) and not later than 24.7.2021 (for the tax period April, 2019 to June, 2019). 5. Any doubt that may have existed in that regard, was resolved by a Co-ordinate Bench of this Court in Gamma Gaana Ltd. vs. Union of India, 2022 (60) G.S.T.L. 224 (All.) 6. That being the clear position in law, the impugned orders dated 19.8.2021 and 13.9.2021 in s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X