TMI Blog2023 (1) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund application, the claim of the petitioners for refund was filed within such excluded period. The competent authority of the respondents is directed to process in accordance with law the claim of refund of the petitioners treating it within time and grant refund with statutory interest, if the petitioners are found eligible. Petition disposed off. - R/SPECIAL CIVIL APPLICATION NO. 9560 of 2022 - - - Dated:- 23-9-2022 - HONOURABLE MR. JUSTICE N.V. ANJARIA AND HONOURABLE MR. JUSTICE BHARGAV D. KARIA Appearance: For the Petitioner(s) No. 1,2 : Mr Pankaj D Rachchh (11401) For the Petitioner(s) No. 1,2 : Mr Saurabh S Rachchh (11364) For the Respondent(s) No. 1,2 : Mr Nikunt K Raval(5558) ORAL ORDE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of Input Tax Credit accumulated due to inverted tax structure under section 54(3)(ii) of the CGST Act,2017 for the tax period from 01.04.2018 to 31.08.2018 filed on 23.10.2020 was time barred i.e. filed beyond two years from the relevant date. 5. It is the case of the petitioner that respondent no.2 has taken relevant date as due date of filing return under section 39 of the CGST Act, 2017 i.e. monthly return to be filed on or before 20th of the next month which had substituted the relevant date from the end of the financial year with effect from 01.02.2019 and considering it as retrospective. The refund application filed for the period from 01.04.2018 to 31.08.2018 on 23.10.2020 was therefore, not time barred from the relevant dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and section 21 of the Union Territory Goods and Services Tax Act, 2017 ( 14 of 2017) and in partial modification of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3rd April, 2020 and No. 14/2021-Central Tax, dated the 1 st May, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 310(E), dated the 1 st May, 2021, the Government, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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