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TMI Blog2023 (11) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... , AGP for Respondent Nos. 1 to 5 ORDER Heard Mr. Gohokar, learned counsel for the petitioner and Mr. Pathan, learned Assistant Government Pleader for the respondent / State. None for the respondent No.6 though served as per affidavit of service upon it. 2. The petition questions the refusal on the part of the respondents to refund the excess input tax under the GST Act, claimed to have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No.7861 of 2021 decided on 30/11/2021 by the learned Principal Bench of this Court. He further submits, that since there is limitation of two years for filing the refund application in terms of Section 54(1) of the GST Act of 2017, the subsequent amendment which changes the definition of the 'relevant date' would be applicable prospectively and not prior to 01/02/2019, when the amendment is sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017, would be within time. 6. Insofar as the plea regarding applicability of the amendment to Section 54(1) of the GST Act is concerned, it would be apparent that the amendment would be prospective in nature, unless so specified, which is not the case and therefore, the amended Section 54(1) would be applicable to the application for refund filed post 01/02/2019 to claim for refund in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner would be entitled to file an application manually as the applications sought to be filed through the portal were not accepted as is indicated from the documents at page Nos. 26 to 34.
9. The petition is allowed by directing the respondents to accept and entertain the applications for refund of input tax and process them according to the rules as applicable. No costs. X X X X Extracts X X X X X X X X Extracts X X X X
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