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2023 (9) TMI 1245 - HC - GSTSeeking refund of the unutilised ITC - time limitation - petitioner’s application dismissed as being barred by time - HELD THAT:- The petitioner preferred an appeal against the impugned order dated 28.01.2022 passed by the adjudicating authority. However, the appellate authority also dismissed the petitioner’s appeal by an order dated 11.08.2023, on the ground that it was barred by limitation. The notification no. 13/2022-Central Tax dated 05.07.2022 expressly provides that the period commencing from the 1st day of March, 2020 to 28th February, 2022, would be excluded, inter alia, for the purposes of filing the refund application under Section 54 or Section 55 of the CGST Act - Undisputedly, the petitioner’s application for refund was within the time limit as prescribed under Section 54(1) of the CGST Act, if the said period is excluded. The benefit of the said circular has not been provided to the petitioner, as the same was issued after the petitioner’s refund application was rejected. The impugned orders are set aside - Petition allowed.
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