TMI Blog2022 (1) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... is not in dispute that the first and second refund applications were rejected on the ground of certain deficiencies in those applications filed by the Respondent No.2. The third refund application, which was required to be filed within two years in accordance with the Circular No.20/16/04/18- GST dated 18th November 2019, under Section 54(1) of the Central Goods and Services Tax Act, 2017. The limitation period fell between 15th March 2020 and 2nd October 2021, which period was excluded by the Hon ble Supreme Court in all such proceedings irrespective of the limitation prescribed under the general law or Special Law whether condonable or not till further Order/s to be passed by the Hon ble Supreme Court in those proceedings. Hon ble Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORAL JUDGMENT (PER : R. D. DHANUKA, J.) :- 1. Leave to amend is granted to amend the prayer Clause (c) and to correct the date of third refund application mentioned as 3.9.2020 as 30.9.2020 . Amendment be carried out within a period of two days from today. Re-verification is dispensed with. 2. Rule. 3. Mr.Bubna, learned counsel for Respondent No.1 and Mr.Bangur, learned counsel for Respondent No.2 waives service of notice. By consent of learned counsel for the parties, Petition is heard finally. 4. By this Petition filed under Article 226 of the Constitution of India, the Petitioner seeks declaration that, Rule 90(3) of the Central Goods and Services Tax Rules, 2017 is ultra vires the Constitution of India and the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ground of time barred refund application. Learned counsel invited our attention to the Order passed by the Hon ble Supreme Court on 23rd March 2020 in Re: Cognizance for Extension of Limitation (Order dated 23rd March 2020), reported in 2020 SCC Online SC 343, in Suo Motu Writ Petition (Civil) No. 3 of 2020, and more particularly paragraph Nos.2 and 3 which read thus :- 2. To obviate such difficulties and to ensure that lawyers/litigants do not have to come physically to file such proceedings in respective Courts/Tribunals across the country including this Court, it is hereby ordered that a period of limitation in all such proceedings, irrespective of the limitation prescribed under the general law or Special Laws whether con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cularly paragraph Nos.6 to 8 and would submit that, after adverting to the judgment of the Hon ble Supreme Court in Re: Cognizance for Extension of Limitation passed on 23rd March 2020 the Madras High Court has extended the period of limitation in case of refund application in similar circumstances. 11. Mr.Bangur, learned counsel for Respondent No.2 invited our attention to the reasons recorded by the Respondent No.2 while rejecting the two refund applications filed by the Petitioner and submits that, since those two applications were full of deficiencies, were rightly rejected by the Respondent No.2. He submits that, the third refund application was required to be filed within the period of two years under Circular dated 18th November 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of limitation falling between 15th March 2020 and 2nd October 2021 stood excluded. In our view also, the period of limitation prescribed in the said Circular under Section 54(1) also stood excluded. 14. In our view, the Respondent No.2 is also bound by the said Order dated 23rd March 2020 and the Order dated 23rd September 2021 and is require to exclude the period of limitation falling during the said period. Since the period of limitation for filing the third refund application fell between the said period 15th March 2020 and 2nd October 2021, the said period stood excluded. The third refund application filed by the Petitioner thus was within the period of limitation prescribed under the said Circular dated 18th November 2019 read with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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