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2023 (4) TMI 1063 - BOMBAY HIGH COURTRefund of GST - Purchaser of flat (residential property) - application for refund by unregistered person - section 54 of the Goods and Services Tax (GST) Act, 2017 - HELD THAT:- The learned Special Counsel for Respondent No. 1 points out that there have been substantial changes in the procedure governing the application for refund by unregistered persons such as the Petitioners. The learned Special Counsel for Respondent No. 1 states that this position was not in existence when the impugned order was passed. If the Petitioners succeed in demonstrating that there has been breach of principles of natural justice, the consequence will be to remand the proceedings to the authority for reconsideration. Considering the fact that the Petitioners are flat purchasers and unregistered persons and that the policy now has been evolved governing the application for refund by unregistered person subsequent to passing of the impugned order rejecting the refund, we are of the opinion that an opportunity needs to be given to the Petitioners for reconsideration of their claim for refund. The application of the Petitioners dated 4 September 2020 is restored to the file of Respondent No. 1- Deputy Commissioner of State Tax. Subject to earlier time bound commitment, the application be decided within twelve weeks from the date order is uploaded - Petition disposed off.
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