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TMI Blog2022 (7) TMI 1425X X X X Extracts X X X X X X X X Extracts X X X X ..... side the ex-parte Rejection Order No. ZP2007210000808 dated 1-7-2021 (Annexure-5) passed by the Deputy Commissioner, CGST & CX, Division-I, Bokaro (Respondent No. 3) as the same has been passed contrary to the provisions of law as well as contrary to the Orders passed by Hon'ble Supreme Court of India vide Order dated 23-3-2020 (Annexure-8) and order dated 27-4-2021 (Annexure- 9) passed in Suo Motu Writ Petition (Civil) No. 3 of 2020 and further although the refund application was well within time, but the same has been rejected solely on the ground that the same is barred by limitation and the Show Cause reply dated 23-6-2021 (Annexure-4) filed by the Petitioner against the Show Cause Notice dated 16-6-2021 (Annexure-3) was not conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner claimed refund of an amount of Rs. 53,13,706/- on the ground of having deposited the said amount of tax against zero rated supply of goods. Earlier, composite refund application was made on 13-3-2020 for the period April 2018 to October 2018 (Annexure-1) against which the petitioner received a defective memo and then filed fresh application for refund in Form-GST-RFD-01 dated 28-5-2021 for the tax period May 2018 to July 2018 and another for the separate tax period up to October 2018 as per the statement made at para-8 of the writ application. In respect of the refund application dated 28-5-2021 for the tax period May 2018 to July 2018, a show-cause notice was issued in Form-GST-RFD-08. Petitioner submitted his reply taking a cate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018 to July 2018 was time barred or not, and if so, whether the period of limitation prescribed under section 54(1) of the CGST Act, 2017 stood extended in view of the order dated 23-3-2000 passed by the Apex Court in Suo Motu Writ Petition (Civil) No. 3/2020 and successive orders passed thereafter, such as order dated 27-4-2021 [2021 (48) G.S.T.L. 225 (S.C.) = 2021 (376) E.L.T. 401 (S.C.) = [2021] 127 taxmann.com 72 (SC)] and finally the order dated 10-1-2022 [2022 (56) G.S.T.L. 385 (S.C.) = 2022 (379) E.L.T. 276 (S.C.)]. 6. Straightaway, we may refer to the order of the Apex Court dated 27-4-2021 passed in Miscellaneous Application No. 665/2021 in SMW (C) No. 3/2020. Relevant extract of the order is quoted hereunder: "This Court took ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s greater than 90 days, that longer period shall apply. 3. The period from 15-3-2020 till 14-3-2021 shall also stand excluded in computing the periods prescribed under sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings. 4. The Government of India shall amend the guidelines for containment zones, to state. "Regulated movement will be allowed for medical emergencies, provision of essential ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has been held that the order passed by the Apex Court in Suo Motu Writ Petition (Civil) No. 3/2020 would govern the application for refund made under the GST Act. 7. We concur with the views of jurisdictional High Courts and are inclined to add one more reason to that. As per the Scheme of CGST Act and Rules, any such application for refund has to be processed within the time period and in case such refund application is to be rejected, a proper show-cause notice in Form-GST-RFD-08 has to be issued before the order of rejection containing the grounds is passed in Form-GST-RFD-06 i.e. with due opportunity to the person/Assessee. It therefore, clearly shows that the proceedings are in the nature of quasi-judicial proceeding which also get ..... X X X X Extracts X X X X X X X X Extracts X X X X
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