Home Case Index All Cases GST GST + HC GST - 2023 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (1) TMI 331 - HC - GST100% EOU - rejection of refund claim - appeal filed within the time limitation - Section 107 of TNGST Act - HELD THAT:- This Court considering the bonafides on the part of the writ petitioner and also taking into account the facts and circumstances of the case including the obtaining factual position that the refund amount claimed in barely Rs.9.42 lakhs, treats this case as a one off matter, making it clear that it will not serve as precedent in all and every such case is inclined to treat 12.07.2022 as the date of appeal. It is to be noted that the case of the writ petitioner qua refund of a little over 9.42 lakhs is they have made deemed export as supply has been made to a 100% EOU but the refund order dated 06.04.2022 made by the [first respondent now] proceeds on the basis that it is a wrong ITC claim. This Court refrains itself from expressing any opinion or view on this aspect of the matter as it would now be in the hands of the second respondent/Appellate Authority to decide the matter on its own merits and in accordance with law. The writ petitioner shall refile the second refund application (already filed) as appeal (in appeal format) before second respondent - Writ Petition disposed off.
|