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2021 (7) TMI 1166 - Commissioner - GSTRefund claim - time limitation - whether the refund application filed by the appellant is time barred by the period of limitations in terms of Section 54 of the CGST Act, 2017? - HELD THAT:- The instant refund application was filed by the appellant on the ground of excess tax payment made by him and it was arised due to not reporting of credit note in GSTR-3B mistakenly and wrongly/erroneously paid the tax on cancelled invoices during the period 2017-18 by filing of GSTR-3B - other remedies are available in the Section 34(2) and Section 39(9) of CGST Act, 2017 but the appellant failed to opt the same and applied the instant refund application on 15-5-2020. The refund application has been rejected by the adjudicating authority by the impugned order on being time barred issue in terms of Section 54 of CGST Act, 2017. There is a settled law that if the statutory provisions are available in the relevant Act, there is no need to draw the inference by applying/interpreting the other statutory provision. In the instant matter the appellant has taken incorrectly recourse of Limitation Act or other Laws by placing reliance of it. The appellant’s contention that the relevant date should be taken in the instant case as the date of filing of annual return is not correct/acceptable - In the instant case the appellant filed the refund application on 15-5-2020 for the tax period July, 2017 to March, 2018 which is clearly beyond the two years from the relevant date. The refund claim pertaining to the month of February, 2018 to March, 2018 cannot be disputed on barred by the limitation and contended that the time limit has been extended to 31-8-2020 in terms of Notification No. 35/2020-Central Tax, dated 3-4-2020 as amended by Notification No. 55/2020-Central Tax, dated 27-6-2020 - the appellant did not clarify the date of payment of tax for the month of February, 2018 in the said submission and there is no disputed amount mentioned for the month of March, 2018. The refund application of the appellant is barred by the time limitation in terms of Section 54 of CGST Act, 2017 - Appeal dismissed.
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