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2022 (1) TMI 491 - HC - GSTRefund of GST - rejection on the ground of time limitation - petitioner submits that in view of the deficiency pointed out in the earlier proceedings, the petitioner was unable to upload the refund applications for the period commencing from February 2019 to December 2019 and that the limitation for filing refund claim had expired under Section 54 of the CGST Act, 2017 - HELD THAT:- Prima facie it appears that the issue is now settled in favour of the petitioner in the light of the decision of the Hon'ble Bombay High Court in Lakshmi Organic Industries Limited Vs. Union of India and Ors [2021 (12) TMI 63 - BOMBAY HIGH COURT] where it was held that it is observed that its term shall be applicable only to applications filed electronically on the common portal but would have no applicability to an application for refund which is filed manually. This writ petition is disposed off by directing the respondent to consider the petitioner's representation dated 10.12.2021 without expressing any opinion on merits.
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