9911796707
TMI Blog2025 (1) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... R. SREEJITH FOR THE RESPONDENTS: JASMINE M.M.(GP) JUDGMENT The petitioner has approached this Court being aggrieved by the fact that refund application filed by the petitioner has been rejected by Ext.P4 communication on the ground that it is filed belatedly and beyond the time permitted by Section 54 of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Acts cannot be sustained in law. It is submitted that Section 54 of the CGST/SGST Acts does not contemplate the filing of a second application, and the application for refund filed by the petitioner on 05-04-2021 has to be processed on the petitioner curing all defects which have been pointed out in Ext.P1(a). It is submitted that the requirement in Rule 90(3) of the Central Goods and Services T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules contemplate the filing of a fresh application on deficiencies being noted in respect of the first application and if the petitioner does not file the fresh application within the time limit prescribed in sub-section (1) of Section 54 of the CGST/SGST Acts, the application has to be rejected as time barred. It is submitted that in terms of Ext.P5 notification only the time between the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in such form and manner as may be prescribed". Rule 90 of the CGST Rules deals with acknowledgement of an application for refund. Sub-rule (3) of Rule 90 of the CGST Rules no doubt requires the filing of a fresh refund application after rectification of deficiencies pointed out i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
