Refund for the period of 2017-18

[Raja Krishnan]

Dear Experts

During the COVID-19, our Refund application was rejected by the department for the year of 2017-2018 on March 2021 because of time bar. As per the Notification 09/2023-Central Tax dated 31.03.2023 (as amended Notification No.13/2022 dated 05.07.2022) my thought is that we will be eligible to apply for our Refund application for the period of 2017-2018.

So I kindly request you to advice, if any chance to get the above refund for the period of 2017-18 & 2018-19.

 

 

AI Summary

Natural justice breach in GST refund rejection may enable challenge despite time bar under procedural COVID extensions.
Refund claim was rejected as time barred; pandemic-related notifications extending specific adjudication timelines did not extend the statutory period for filing refund applications. The rejection is challenged on procedural grounds for denial of adequate personal hearing and failure to grant mandated adjournments, raising Natural Justice issues. Remedies discussed include pursuing the statutory appeal where limitation permits or filing a writ petition in the High Court to impugn the order on procedural fairness and technical defects in the adjudication.