Refund-Appeal-Case Laws

[Raja Krishnan]

Dear Respected experts,

I kindly request refer to us some success old and new case laws, relevant for GST Refund (for Exporter) refusing and rejected during the period of Covid19

[Padmanathan KV]

Kindly post the specific facts and the issue? is it regarding time limit?

[Raja Krishnan]

Dear sir,

Yes sir, this is time limit issue. Please help us.

[Padmanathan KV]

Pls see Notification No. 13/2022-Central Tax dated 5th July, 2022 para (iii)

[KASTURI SETHI]

Sh.Raja Krishnan Ji,

You need to know the manner of computing exclusion period to arrive at correct time limit so that your refund claim must not be hit by the time limitation. Here is the judgment dated 3.10.23 of Hon'ble Supreme Court which advises the manner.(It does not pertain to refund claim.) You can take a cue as well as shelter of this case law in your refund claim also. This can help you a lot. Go to this weblink.

2023 (10) TMI 155 - SUPREME COURT - ADITYA KHAITAN & ORS. VERSUS IL AND FS FINANCIAL SERVICES LIMITED

[KASTURI SETHI]

Peruse (not read only ) the judgement entirely i.e. each word and every sentence realizing the power of punctuation marks, conjunctions, phrases, idioms etc. used in the above case law.

[Shilpi Jain]

Refer Notification no. 13/2022–Central Tax dated July 5, 2022 which in para (iii) states as below

excludes the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation of period of limitation for filing refund application under section 54 or section 55 of the said Act

Also look at this case M/s. Gandhar oil refinery (India) Limited v. Assistant commissioner of sales tax - 2022 (9) TMI 604 - ANDHRA PRADESH HIGH COURT

AI Summary

Limitation exclusion for COVID period affects GST refund filing deadlines and supports extension of filing time.
Computation of time limits for GST refund claims during the COVID period requires applying the administrative exclusion of the period from March 1, 2020 to February 28, 2022 when assessing whether a refund claim is time barred; recent judicial guidance on computing excluded intervals may inform how to determine start and end points for the excluded period and support refund claims rejected for delay.