TMI Blog2022 (6) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the refund despite being due to the petitioner in law has been wrongly denied and the consequential orders of refusal to refund are non-speaking - violation of principles of natural justice - HELD THAT:- The claim for refund has been declined by assigning reasons which may be cryptic on bare perusal but are sufficient to enable the assessee to know the exact cause for rejection of the clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 13-6-2022 - HON'BLE SHRI 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alter of natural justice. On merits, the respondents in their counter-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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mn, which are as follows: (i) Refund claim is time barred. (ii) Neither 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue to support impugned orders, which this Court declines to go into in the face 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 shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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