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2023 (11) TMI 663 - HC - GSTRefusal on the part of the respondents to refund the excess input tax under the GST Act - delay in filing the application for refund - amendment made to Section 54(1) to the GST Act - HELD THAT:- Insofar as the question of delay is concerned, the period between 15/03/2020 to 28/02/2022 has been excluded by the Hon’ble Apex Court in IN RE COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (5) TMI 564 - SC ORDER] and considering the deletion of this period, the application which has been filed on 13/5/2020 for the month of December, 2017, would be within time. Applicability of the amendment to Section 54(1) of the GST Act - HELD THAT:- It would be apparent that the amendment would be prospective in nature, unless so specified, which is not the case and therefore, the amended Section 54(1) would be applicable to the application for refund filed post 01/02/2019 to claim for refund in respect of returns filed consequent to that date. It would therefore, be apparent that the application for refund of the input tax to be filed by the petitioner would be covered by the earlier definition of ‘relevant date’ which defined the same as end of financial year and not the amended definition of ‘relevant date’ which defines it as due date for furnishing return. The application filed by the petitioner for refund of the input tax for the month of December, 2017 ought to have been entertained for the above period by the respondents and appropriate orders could have been passed - The petition is allowed by directing the respondents to accept and entertain the applications for refund of input tax and process them according to the rules as applicable.
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