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TMI Blog2022 (6) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... JUSTICE SHEEL NAGU & HON'BLE SHRI JUSTICE MANINDER S BHATTI Petitioner (By Shri M.P. Devnath - Advocate With Shri Akshay Sapre - Advocate) Respondents (Respondent No.3 By Shri Abhijeet Shrivastava - Advocate) ORDER PER : JUSTICE SHEEL NAGU : Both the writ petitions, namely, W.P. No.9226 of 2020 and W.P. No.9231 of 2020 involve common question of facts as well as law and, therefore, are b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er-reply also submits that the claim for refund made by the petitioner was time barred on the anvil of Section 54 (14) (2) of the Central Goods and Services Tax Act, 2017. It is also submitted by the Revenue that in terms of Section 16(4) of CGST Act, 2017, the claim for refund was untenable on facts and also on law. The Revenue further submits that since the petitioner did not avail the input tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ither ITC of cess availed in GSTR-3B nor accumulated of ITC of cess is available in Credit Ledger for relevant period. (iii) The refund is inadmissible on the anvil of para 43 of Circular No.125/44/2019-GST dated 18.11.2019. 6. In some of the impugned orders, the reasons assigned are either all the above three but in some the reason of claim being time barred is absent. 6.1 In other words, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the unavailed alternative statutory remedy of appeal u/S. 107 of the C.G.S.T. Act. 8. Accordingly, this Court declines interference and relegates the petitioner to avail remedy of appeal u/S. 107 of the C.G.S.T. Act, 2017, which, if availed, within a period of 60 (sixty) days from today, then the same shall be considered and decided on its own merits without being dismissed on limitation alo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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