9911796707
TMI Blog2024 (7) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... , CGST Commissionerate, Rohtak has revised order dated 23.11.2020 passed by the Assistant Commissioner, CGST Division, Rohtak. 2. The brief facts of the case are that the petitioner is registered with GST Department as manufacturer and supplier of goods falling under Chapter 'Heading 87' of GST Tariff Act, 2017. The goods manufactured by it attract GST @ 5% and 12% whereas inputs are subject to GST @ 5%, 12%, 18% and 28%. On account of higher rate of tax on inputs than output, a sum of Rs. 59,36,588/- of ITC accumulated during April' 2018 to March'2019 in the account of the petitioner. The petitioner in terms of Section 54 (3) of the Central Goods and Service Tax Act, 2017 (for short-CGST Act') read with Circular No. 125/44/2019GST dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation period. The Revisionary Authority vide order dated 17.11.2021 turned down submissions of the petitioner and held that extension of time lines granted by Supreme Court is applicable in respect of the appeals to be filed before the Appellate Authorities and it is not applicable to any other proceedings under CGST Act. The Revisionary Authority revised order dated 23.11.2020 passed by Assistant Commissioner and held that refund for the period from April '2018 to August' 2018 amounting to Rs. 19,75,439/- was time barred and erroneously paid to the petitioner. It further ordered to refund the said amount alongwith interest in terms of Section 73 (1) of the CGST Act and imposed penalty of Rs. 1,97,544/- under Section 73 (9) of the CGS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is an appealable order and petitioner without availing alternative remedy has approached this Court. He expressed his inability to controvert the fact that GST Council has recommended to exclude period from 01.03.2020 to 28.02.2022 for filing refund application. 6. We have heard counsel for the parties and perused the record with their able assistance. 7. The conceded position emerging from record is that the petitioner on account of inverted duty structure for the period from April'2018 to March'2019 was having accumulated ITC to the tune of Rs. 59,36,588/-. Out of aforesaid amount, a sum of Rs. 19,75,439/- related to period from April'2018 to August'2018. As per Section 54 of CGST Act, a refund claim in respect of unutilized ITC can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions would continue to be governed only by statutory mechanism and time limit provided/ extensions granted under the statute itself. Various Orders of the Hon'ble Supreme Court would not apply to the said proceedings/ compliances on part of the taxpayers. (b) Quasi-Judicial proceedings by tax authorities:- The tax authorities can continue to hear and dispose off proceedings where they are performing the functions as quasi-judicial authority. This may interalia include disposal of application for refund, application for revocation of cancellation of registration, adjudication proceedings of demand notices, etc. Similarly, appeals which are filed and are pending, can continue to be heard and disposed off and the same will be governed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation period for filing refund claim. The relevant extracts of meeting of GST Council dated 29.06.2022 are reproduced as below:- "Time period from 01.03.2020 to 28.02.2022 to be excluded from calculation of the limitation period for filing refund claim by an applicant under section 54 and 55 of CGST Act, as well as for issuance of demand/ order (by proper officer) in respect of erroneous refunds under section 73 of CGST Act. Further, limitation under section 73 for FY 2017-18 for issuance of order in respect of other demands linked with due date of annual return, to be extended till 30th September, 2023." [emphasis supplied] 11. The case of petitioner is squarely covered by recommendations of GST Council. The respondent is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
