2024 (12) TMI 718 - HC - GST

Refund claim - applicability of period of limitation of two years as prescribed under Section 54 of the Central Goods Services Act 2017 is March 2018 - HELD THAT - This case is squarely covered by the order passed in the case of M/s Shri Laxmi Industries Vs. Union of India Ors. 2024 (7) TMI 1565 - RAJASTHAN HIGH COURT where it was held that It would be appropriate to note that under section 54 of the Act the application for refund is to be filed in a prescribed manner within two year from the relevant date. In the present case the relevant date is March 2018. As per section 54 of the Act the application could have been made till March 2020. This petition is allowed on the same terms and conditions - impugned order set aside.

Summary

The High Court allowed the petition, setting aside the impugned order and remitting the case back to the respondents for fresh consideration in accordance with the law. The issue raised was covered by a previous order, and the period for filing a refund application was extended due to a Supreme Court order and subsequent circular.