9911796707
TMI Blog2024 (6) TMI 1244X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of issuance of the impugned orders. The petition is allowed by directing the respondents to grant the benefit of Notification No. 13/2022-Central Tax dated 05.07.2022 whereby the relaxation of Covid period from 01.03.2020 to 28.02.2022 was eligible for period from April 2018 to January, 2019. It appears that notification dated 05.07.2022 was not available at the relevant time when the impugned orders were passed and therefore, benefits of the same were not given to the petitioner. Petition allowed. - HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA Appearance: For the Petitioner(s) No. 1 : Hiren J Trivedi (8808) For the Respondent(s) No. 1,2 : Ayaan A Patel (8900) ORAL JUDGMENT (PER : HONOURABLE M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur Lordships may be pleased to grant ex-parte, ad interim order in favour of the petitioner herein in terms of prayer clause 'A' and 'B' hereinabove; (E) Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your Petitioners shall forever pray. 4. Brief facts of the case are that the petitioner is a global hi-tech manufacturer of premium ceramics lifestyle solution and is engaged in the business of manufacture and export of tiles. The petitioner avails input tax credit on various inputs like coal. It is the case of the petitioner that the petitioner exports without payment of duty and is eligible to claim refund of accumulate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised input tax credit on account of export of goods without payment of tax is to be filed within two years from the date as determined under Explanation 2 (a) of section 54 of the Act. The Appellate Commissioner also held that time limit as per clause(e) of Explanation 2 to section 54 after its amendment with effect from 01.02.2019 would govern the refund application filed by the petitioner company. 11. It is the case of the petitioner that vide Notification No. 13/2022-Central Tax dated 05.07.2022 issued by the Central Government in exercise of powers under section 168A of the Central Goods and Services Tax Act, 2017 the period from the 01.03.2020 to 28.02.2022 for computation of period of limitation for filing refund application under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition is allowed by directing the respondents to grant the benefit of Notification No. 13/2022-Central Tax dated 05.07.2022 whereby the relaxation of Covid period from 01.03.2020 to 28.02.2022 was eligible for period from April 2018 to January, 2019. It appears that notification dated 05.07.2022 was not available at the relevant time when the impugned orders were passed and therefore, benefits of the same were not given to the petitioner. 15. Considering the above facts, the petition is allowed. Impugned order dated 13/20.10.2021 is hereby quashed and set aside. Consequently order dated 05.05.2021 passed by the Assistant Commissioner, Central GST Division-II, Morbi also stands set aside. 16. Petition is disposed of. Rule is made absolute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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