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TMI Blog2024 (6) TMI 1244X X X X Extracts X X X X X X X X Extracts X X X X ..... Ayaan Patel waives service of notice of rule on behalf of respondent State. 3. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for the following reliefs: "A) YOUR LORDSHIPS may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other writ, orders or directions to quash and set aside impugned order dated 13/20.10.2021 passed by learned Commissioner (Appeals), GST & Central Excise, Rajkot (at Annexxure-F) and order dated 05.05.2021 passed by Assistant Commissioner, Central GST Division-II, Morbi (at Annexxure-E); (B) YOUR LORDSHIPS may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other writ, orders or directions to the respondent a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner company claimed the refund of input tax credit accumulated by filing refund application in Form RFD-01 on 25.03.2021 for the period between April 2018 to January, 2019 aggregating to Rs. 36,30,286/- as per Rule 89 (1) of the Central Goods and Service Tax Rules, 2017 (For short "the Rules"). 6. The petitioner company received show cause notice dated 25.03.2021 asking the petitioner company to show cause why the refund claim of the petitioner should not be rejected as time barred. 7. Petitioner company filed a detailed submission against the show cause notice dated 10.04.2021 and stated that for the purpose of refund of unutilised input tax credit in case of zero-rated supplies, Clause(e) of Explanation 2 to section 54 of the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany, the petitioner has approached this Court by way of present petition. 13. Both the learned advocates are in addendum that benefits of Notification No. 13/2022-Central Tax dated 05.07.2022 would be applicable to the facts of the case. Learned advocate Mr. Trivedi invited the attention of the Court to the following averments made in affidavit in reply filed on behalf of the respondents: "11. With respect to the case of the petitioner, the due date for filing refund claim in view of the aforementioned Notification is as under: Sr. No. Refund for month of Due date (last date of filling refund application as per Notif. 13/2022 1 April-2018 22-05-2022 2 May-2018 20-06-2022 3 June-2018 20-07-2022 4 July-2018 24-08-2022 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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