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2023 (4) TMI 753 - HC - GSTRejection of refund claim - Period of limitation - filing of application online and manually - Petitioner provided various back-office support services without payment of integrated tax under Letter of Undertaking as per Section 16 of the Integrated Goods and Service Tax Act, 2017 - Circular No. 17/17/2017 dated 15 November 2017 - HELD THAT:- The learned Counsel for the Petitioner has relied upon decision of the Division Bench of Gujarat High Court in the case of M/S. CHROMOTOLAB AND BIOTECH SOLUTIONS VERSUS UNION OF INDIA [2022 (10) TMI 1000 - GUJARAT HIGH COURT] to contend that the Division Bench has taken a view that the date on which the online application is filed should be taken into consideration and not the date of physical application. No contrary decision is shown here. However, even proceeding on the basis that the decision of the Division Bench of Gujarat High Court is applicable, still the facts in the Petitioner’s case would have to be examined as to whether the Petitioner is entitled to the law laid down and this enquiry will have to be conducted by the Deputy Commissioner. It is opined that the impugned order needs to be quashed and set aside and the Refund Application of the Petitioner be restored to file to be proceeded from the stage of issuance of Form GST-RFD-08. Order accordingly - petition disposed off.
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