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2021 (12) TMI 29 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPURRefund of excess GST paid wrongly - Refund claim is time barred under Section 54(1) or not - HELD THAT:- The fresh refund application has been filed by the appellant vide ARN No. AA0809200447634 dated 21.09.2020 as per sub rule (3) of Rule 90 of. CGST Rules, 2017. Therefore, the jurisdictional officer is agreed upon that the refund claim has been filed beyond the period of two years from the relevant date as mentioned in clause (h) of explanation (2) sub section (14) of Section 54 of the CGST Act, 2017. In the instant case, the refund should have been filed for the Tax period 2017-2018 on or before 31.08.2020 as it was extended vide Notification No. 35/2020 dated 03.04.2020 read with 55/2020 dated 27th June-2020 whereas the appellant has filed the fresh refund claim on 21.09.2020. There are no infirmity in the rejection of refund claim on the ground of time bar issue - appeal dismissed.
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