TMI Blog2022 (9) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... on came to be made beyond the period of two years, but the learned counsel for the petitioner would submit that, a reading of the Clause 2 to the Explanation to Section 54 of the CGST Act, show the relevant date is prescribed only for goods exported out of India, but, there is no provision determining the relevant date in respect of the supplies to SEZ units, which are considered as zero-rated sales under Section 16 of the Integrated Goods and Services Tax Act, 2017. It would be relevant to note that the recent Notification issued by Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, dated 05.07.2022 clearly postulates that the period from 1st March, 2020 to 28th February, 2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the application of refund as barred by time as illegal, improper and incorrect in view of the orders passed by the Hon ble Supreme Court. 3. The averments made in the affidavit filed, in support of the writ petition, show that the petitioner herein, who was engaged in business of trading of Coal, claims that he is entitled for refund of tax paid on such supplies, in terms of Section 54 of the Central Goods and Services Tax Act, 2017 [for short, CGST Act ] and Andhra Pradesh State Goods and Services Tax Act, 2017 [for short APSGST Act ] read with Rule 89 of GST Rules. Accordingly, the petitioner filed refund application for the tax period May, 2018 to May, 2019 on 22.09.2021. But, however, a show cause notice was issued to the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2019. Though, learned Government Pleader would contend that the said application came to be made beyond the period of two years, but the learned counsel for the petitioner would submit that, a reading of the Clause 2 to the Explanation to Section 54 of the CGST Act, show the relevant date is prescribed only for goods exported out of India, but, there is no provision determining the relevant date in respect of the supplies to SEZ units, which are considered as zero-rated sales under Section 16 of the Integrated Goods and Services Tax Act, 2017 [for short, IGST Act ]. It would be relevant to note that the recent Notification issued by Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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