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2024 (2) TMI 286 - HC - GSTRejection of the refund application - rejection on the ground of time limitation - effect of bar of limitation on deficiency in the application, when once the same was filed within the limitation - HELD THAT:- Neither the Original Authority nor the Appellate Authority has taken into consideration the fact that the filing of the petitioner’s application by the online method was permissible under the circular of the revenue. Hence, once same was appropriately filed, on such count the application could not have been rejected on the ground of limitation. This apart, even assuming that the petitioner subsequently submitted the relevant documents, it could not have been held that the petitioner’s application was barred by limitation, as filing of the application was not in dispute and any deficiency noted thereafter was a curable defect which could not have affected the date on which such application was filed and which was within its prescribed limitation. Even the extension of the period of limitation as permitted under the orders of the Supreme Court in Suo-Moto proceedings [2020 (5) TMI 418 - SC ORDER] would come to the aid of the petitioner, in not only filing of such documents, but also even in filing of its refund application. All these issues have been overlooked by the authorities below, in rejecting the petitioner’s application on the ground of limitation. The refund application dated 13 September, 2019 as filed by the petitioner is restored to the file of the Deputy Commissioner who shall adjudicate such application on its merits and in accordance with law, including on the petitioner’s claim to the interest, within a period of eight weeks from the date copy of this order is produced before the authorities - application allowed.
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