TMI Blog2022 (10) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... tation shall stand excluded while computing the period of limitation for filing refund application under Section 54 or Section 55 of the said Act - it cannot be said that the application for refund was made beyond the period of limitation. Hence, the order under challenge is set aside and the matter is remanded back to respondent No.1, for fresh consideration in accordance with law. Petition allowed by way of remand. - WRIT PETITION No.26249 of 2021 - - - Dated:- 15-9-2022 - HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR AND HONOURABLE SRI JUSTICE A.V.RAVINDRA BABU Petitioner and Advocate : Karthik Ramana Puttamreddy Respondent and Advocate : GP For Commercial Tax, Suresh Kumar Routhu (Sr SC For CBIC), Harinath N (Asst Solicitor Ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsolidated refund application for the period November, 2018 to March, 2019, for a sum of Rs.75,21,426/- which was filed on 09.03.2021. In response to the said claim, a deficiency memo in Form GST RFD-03 was issued by respondent No.1 on 19.03.2021, stating that supporting documents are not attached. In reply to the said memo, the petitioner has resubmitted the application enclosing all the required documents on 04.06.2021 claiming refund of Rs.75,16,263/-. However, on 17.06.2021, Form GST RFD-08 was issued rejecting the application of the petitioner for refund on the ground of limitation. 4. It would be appropriate to extract the findings recorded in the Refund Rejection Order dated 03.08.2021, which are as under: I have carefully go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As per para 4 5 of the circular instructions in circular no.157/13/2021-GST, dt:20-07-2021. The tax authorities can continue to hear and dispose off proceedings where they are performing the functions as quasi judicial authority. This may interalia includes disposal of application for refund, application for revocation of cancellation of registration, adjudication proceedings demand notices etc. In other words, the extension of timelines granted by Hon ble Supreme Court of India is applicable in respect of any appeal which is required to be filed in various courts/Quasi-judicial Authorities/Tribunals etc. But not applicable to any proceedings under GST laws. Hence, basing on the above grounds the refund claim of the taxa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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