2025 (5) TMI 988 - HC - GST

Refund claim - time limitation - refund application filed by the petitioners with compliance of the deficiency memo is rejected only on the ground of limitation considering the deficiency memo as a fresh refund application - HELD THAT - Issue Notice returnable on 24th April 2025.

Summary

The Gujarat High Court, through Hon'ble Justice Bhargav D. Karia, heard a petition concerning the rejection of a refund application under Section 54(1) of the Central Goods and Services Tax Act, 2017. The petitioners filed the refund application on 25th January 2024, prior to the due date of 1st March 2024. Subsequent deficiency memos issued by the respondents were complied with by the petitioners in April and May 2024. However, the refund application was rejected by order dated 5th July 2024 on the sole ground of limitation, treating the compliance with deficiency memos as a fresh application. The petitioners' appeal was dismissed on the same ground by the Appellate Authority on 20th November 2024. The petitioners relied on the precedent set in M/s. La-Gajjar Machineries Private Limited v. Union of India & Others. The Court issued notice returnable on 24th April 2025, permitting service by email.