TMI Blog2022 (1) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... - Section 54 of the TNGST and CGST Act, 2017 - HELD THAT:- In an identical situation in the case of M/S. GNC INFRA LLP VERSUS ASSISTANT COMMISSIONER (CIRCLE) [ 2021 (11) TMI 973 - MADRAS HIGH COURT ] , this Court had allowed the writ petition by remitting the case back to the respondent to reconsider the refund claim of the petitioner therein on merits in the light of the order of the Hon'bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertains to exports which was made by the petitioner during April to August 2019. The limitation for filing the refund claim would have expired during the corresponding period in 2021. 3. The petitioner had filed the refund claim belatedly on 20.09.2021 as the limitation prescribed under Section 54 of the TNGST and CGST Act, 2017 is two years from the relevant date, the refund claim has been rej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid Rules and Section 54 (8) (b) of C-GST Act by making the following order: a) Impugned orders being order dated 26.07.2021 bearing reference No.ZB3307211327668 with regard to I writ petition and being order dated 28.07.2021 bearing reference No. ZB3307211335406 with regard to II writ petition are set aside solely on the ground that reasons for rejection of refund have not been recorded in wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso disposed of as closed. There shall be no order as to costs. 5. Sine the issue covered by the order of this Court and the decision of the Hon'ble Supreme Court, I am inclined to allow this writ petition by directing the respondent to pass appropriate orders on the refund claim made by the petitioner for the period between August 2019 i.e., on 20.09.2021 and dispose the same in accordanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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