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TMI Blog2024 (7) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation period as prescribed under Section 53 (3) of the CGST Act. The impugned order set aside - the present petition deserves to be allowed and accordingly allowed. - HON BLE MR. JUSTICE SANJEEV PRAKASH SHARMA AND HON BLE MR. JUSTICE JAGMOHAN BANSAL Present: For the Petitioner : Ms. Shaveta Sanghi, Advocate (through Video Conferencing). For the Respondents : Mr. Saurabh Goel, Sr. Standing Counsel. JAGMOHAN BANSAL, J. (ORAL) 1. The petitioner through instant petition under Articles 226/227 of the Constitution of India is seeking setting aside of order dated 17.11.2021 (Annexure P-11) whereby Revisionary Authority-cum-Joint Commissioner, CGST Commissionerate, Rohtak has revised order dated 23.11.2020 passed by the Assistant Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause as to why: (i) Order in Original No. 349A/Online/R/GST/2020-21 dated 23.11.2020 should not be revised under Section 108 of CGST Act, 2017 due to excess refund of Rs. 19,75,439/- sanctioned to it and; (ii) excess refund amount to Rs. 19,75,439/- should not be recovered alongwith applicable interest under proviso to Section 73 (1) of the CGST Act. 5. The petitioner filed reply to aforesaid show cause notice wherein it submitted that Supreme Court in Suo Moto Writ Petition (Civil) No. 03 of 2020 vide orders passed from time to time has extended limitation period on account of Covid-19, thus, refund application was within limitation period. The Revisionary Authority vide order dated 17.11.2021 turned down submissions of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has wrongly revised order passed by Assistant Commissioner. The refund application filed by the petitioner was not time barred. Supreme Court vide order dated 27.4.2021 has extended limitation period and case of petitioner was squarely covered by said order. The respondent has relied upon Board s circular which was contrary to orders of Supreme Court. The GST Council in its 47th meeting held on 29.06.2022 has clarified that time period from 01.03.2022 to 28.02.2022 shall be excluded from calculation of limitation period for filing refund. 5. Per contra, Mr. Saurabh Goyal, Advocate submits that the impugned order is an appealable order and petitioner without availing alternative remedy has approached this Court. He expressed his inability to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce 2022 and issue involved herein stands settled by recommendations of GST Council, thus, preliminary and sole objection of respondent is hereby rejected. 9. The Revisionary Authority has revised refund sanctioning order dated 23.11.2020 relying upon Board Circular dated 20.07.2021. The relevant extracts of Circular dated 20.07.2021 are reproduced hereunder:- 4. On the basis of the legal opinion, it is hereby clarified that various actions/compliances under GST can be broadly categorised as follows:- (a) Proceedings that need to be initiated or compliances that need to be done by the taxpayers:- These actions would continue to be governed only by statutory mechanism and time limit provided/ extensions granted under the statute itself. Vario ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst any quasi-judicial order or where proceeding for revision or rectification of any order is required to be undertaken, and is not applicable to any other proceedings under GST Laws. [emphasis supplied] 10. The Revisionary Authority relying upon the said circular formed an opinion that judgment of Supreme Court is not applicable to application seeking refund to quasi judicial proceedings and appellate proceedings. The said order was passed on 27.06.2021 whereas GST Council in its meeting held on 29.06.2022 recommended to exclude period from 01.03.2020 to 28.02.2022 for the calculation of limitation period for filing refund claim. The relevant extracts of meeting of GST Council dated 29.06.2022 are reproduced as below:- Time period from 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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