TaxTMI 
TaxTMI 
2022 (10) TMI 1125
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....-Joint Commissioner (Appeals), CGST Appeal Commissionerate, Ahmedabad whereby, the Appeal filed by the petitioners for refund claimed under Section 16 of the Integrated Goods and Service Tax Act, 2017 (the IGST Act) read with Section 54 of Central Goods and Service Tax Act, 2017 (the CGST Act) was rejected. 2.1. The brief facts giving rise to this petition are that the petitioners are engaged in the business of manufacturing and supply of Diesel Gensets (DG sets) classifiable under Chapter heading 85 of the First Schedule to the Customs Tariff Act, 1975. 2.2. The petitioners are engaged in domestic supply as well as are also exporting the goods as zero-rated supply of the finished goods. The petitioners can export the goods as per the....
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....r payment of tax. It was submitted that the petitioners have rightly paid IGST to the Government which can be verified from the return filed in Form GSTR-3B. The petitioners also submitted the documents as required by the show-cause notice along with Form GST-RFD-09. 2.8. The respondent No.3 however rejected the refund claim of the petitioners on the ground that the IGST charged by the petitioners on the supply was not added to the taxable amount having Reference No.AA2410201029305. 2.9. The petitioners being aggrieved filed Appeal on 21.04.2021 before the respondent No.2 on the ground that the petitioners are eligible to file refund claim under Section 16 of the IGST Act read with Section 54 of the CGST Act, 2017 and the rules made t....
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....d by the Apex Court in Suo Moto Writ Petition (Civil) No.3 of 2020 for extension of limitation period in view of the Covid-19 pandemic situation. 3.4. It was pointed out that by the aforesaid order dated 23rd March, 2020 passed by the Apex Court, the period of limitation stands extended in filing petitions/ applications/ suits/ appeals/ all other proceedings irrespective of the period of limitation prescribed under the general or special laws with effect from 15th March, 2020 till further orders which was extended up to 8th March, 2021 and thereafter, in view of the second wave of the Covid-19 pandemic, the Hon'ble Supreme Court vide order dated 27th April, 2021 restored the earlier order dated 23rd March, 2020 and passed the direction t....
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....l before the Appellate Authority on 21.04.2021 with a delay. The petitioners received the order rejecting the refund claim on 20.11.2020 and therefore the petitioners ought to have filed the Appeal within three months by 19th February, 2021. The Appellate Authority could have condoned the delay of further one month i.e. up to 19th March, 2021. The Appellate Authority refused to condone the delay beyond 19th March, 2021 as per the provisions of Section 107(4) of the CGST Act, which reads as under : "107(4). The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be present....
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....limitation would start from 15.03.2021. 3. Thereafter, due to a second surge in COVID-19 cases, the Supreme Court Advocates on Record Association (SCAORA) intervened in the Suo Motu proceedings by filing Miscellaneous Application No. 665 of 2021 seeking restoration of the order dated 23.03.2020 relaxing limitation. The aforesaid Miscellaneous Application No.665 of 2021 was disposed of by this Court vide Order dated 23.09.2021, wherein this Court extended the period of limitation in all proceedings before the Courts/Tribunals including this Court w.e.f 15.03.2020 till 02.10.2021. 4. The present Miscellaneous Application has been filed by the Supreme Court Advocates-on-Record Association in the context of the spread of the n....
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....ed during the period between 15.03.2020 till 28.02.2099 notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation pertod of 90 days from 01.03.2022. In the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that longer period shall apply. IV. It is further clarified that the period from 15.03.2020 till 28.02.2022 shall also stand excluded in computing the periods prescribed under Sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitat....