2022 (7) TMI 804

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.... Senior Advocate A/W Ms. Tanmayee Rajkumar, Advocate) Respondents (By Shri. Amit Deshpande, Advocate For R1; Shri. Shantibhushan, ASG For R2) ORDER P.S. DINESH KUMAR J., This Writ Petition is filed with following prayers: "(i) declaring that the time limits specified in section 54 of the CGST Act has no application to refund claims under section 19(1) if the IGST Act; in the a....

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....exure d); (v) directing the Respondents to forthwith refund an amount of Rs.7,40,972/- together with applicable interest for the tax period 2017-18; (vi) passing such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, in the interests of justice and equity." 2. Heard Shri T.Suryanarayana, learned Senior Advocate appearing....

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....ent of Revenue, Ministry of Finance, has issued a Circular F.No.CBIC-20001/8/2021-GST dated September 25, 2021, clarifying that refund applications must be reckoned before the expiry of two years from the date payment of tax under the correct head. The Assessing Officer has recorded in Para 7 that the correct date of payment of tax is 30.01.2020. Admittedly, application seeking refund has been fil....

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....reinabove, undisputed facts of the case are, GST (Goods and Service Tax) has been paid for the Assessment year 2017-18 on January 30, 2020 and refund application has been filed on July 07, 2020. In Para 4.2 of the Circular dated September 25, 2021, Ministry of Finance has clarified that the limitation shall be two years from the date of payment of tax. Admittedly, tax has been paid in January 30, ....