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TMI Blog2025 (1) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... s under Section 54 (1) of the CGST (Central Goods and Service Tax) Act, 2017 - HELD THAT:- Considering the fair stand taken by the State, the impugned order dated 27th May 2021 is quashed and the Refund Application filed by the Petitioner restored on the file of the Deputy Commissioner of State Tax. The Deputy Commissioner of State Tax shall process the Refund Application on merits and in accordan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST (Central Goods and Service Tax) Act, 2017. 4. The learned counsel appearing on behalf of the Petitioner brought to our attention that after the impugned Order, the Central Board of Indirect Taxes and Customs has in fact issued a notification dated 5th July 2022, which directs that for computing the period of limitation for filing a refund Application under Section 54 or Section 55 of the CGST A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion filed by the Petitioner on the file of the Deputy Commissioner of State Tax. We direct that the Deputy Commissioner of State Tax shall process the Refund Application on merits and in accordance with law, without raising issue of limitation. 7. Rule is made absolute in the aforesaid terms and the Writ Petition is also disposed of in terms thereof. However, there shall be no order as to costs. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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