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2024 (5) TMI 314 - MADRAS HIGH COURTTime Limitation for filing refund claim - Impact of COVID-19 Pandemic - whether refund claim has to be filed by the exporter two years from the date of shipment? - HELD THAT:- In this case, the exports were made by the petitioner between 24.04.2018 to 25.02.2019. It is evident that the last date for filing the refund claim would have expired at the time when the country was under partial/intermittent/full lockdown due to outbreak of Covid-19 pandemic from third week of March 2020. The Hon'ble Supreme Court taking note of this earlier extended the period of limitation. Taking note of the same, the Central Government also promulgated an ordinance called Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Ordinary 2020, which was replaced by TOLA Act 2020. The Central Government has now issued notification No.13/2022-Central Tax dated 15.07.2022. By virtue of the above notification, the period from 1st day of March 2020 to 28th of February 2022 for computation for period of limitation for filing refund claim U/s.54 or under 55 of the CGST Act 2017 has been excluded. It is noticed that neither the 1st respondent nor the 2nd respondent had the benefit of the above notification when the orders were passed. Under these circumstances, impugned order upholding the rejection of the refund claim of the 2nd respondent are set aside and the case is remitted back to the 2nd respondent to reconsider the petitioner's refund claim afresh in the light of the above mentioned notification. Petition allowed by way of remand.
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