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2022 (11) TMI 785 - HC - GSTRejection of Refund claim - refund rejected on the ground that the application was filed beyond the relevant period under Section 54(1) of the Central Goods and Services Tax Act, 2017 - bar on extension of time limit by Circular No.157/13/2021-GST dated 20.07.2021 - HELD THAT:- The Circular has been superseded vide Notification issued by the Government of India dated 05.07.2022, whereby, the time limit between 01.03.2020 to 28.02.2022 is directed to be excluded for computing the period of limitation for filing refund application under Sections 54 and 55 of the Act. The impugned order dated 21.01.2022 is liable to be set aside and accordingly, it is set aside. The Respondent shall consider the request / application for refund in terms of Sections 54 and 55 of the Act taking into account the Notification No.13 of 2022 – Central Tax, dated 05.07.2022 and pass orders in accordance with law - Petition disposed off.
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