2022 (12) TMI 1036

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....istant Commissioner, CGST & CX partly allowing the claim for refund. 4. These two orders are in respect of different periods. The first order dated 24 January 2022 deals with the period from April 2018 to March 2019. The second order dated 22 February 2022 deals with the periods from April 2019 to December 2019 and January 2020 to March 2020. 5. As regards the refund claim for the period from January 2020 to March 2020, the same has been granted to the Petitioner and the Petitioner has no grievance about the same. 6. The challenge in this petition is restricted to the remaining two periods that is from April 2018 to March 2019 and April 2019 to December 2019. 7. The Respondents have rejected the claims for the abovementioned two....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... goods, the date on which the return relating to such deemed exports is furnished; (c) in the case of services exported out of India where a refund of tax paid is available in respect of services themselves or, as the case may be, the inputs or input services used in such services, the date of-- (i) receipt of payment in convertible foreign exchange or in Indian rupees wherever permitted by the Reserve Bank of India, where the supply of services had been completed prior to the receipt of such payment; or (ii) issue of invoice, where payment for the services had been received in advance prior to the date of issue of the invoice; (d) in case where the tax becomes refundable as a consequence of judgment, dec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uent orders, lastly dated 23 September 2021, it was directed that the period between 15 March 2020 to 28 February 2022 would stand excluded for the purposes of limitation as may be prescribed in any general or special law in respect of judicial or quasi-judicial proceedings. Pursuant to this order passed by the Hon'ble Supreme Court a view has been taken by the Division Bench of this Court in in Saiher Supply Chain Consulting Pvt. Ltd. v. Union of India 2022 (63) GSTL 415 (Bom.), and also by other High Courts that the period of limitation for the purpose of refund application also stands extended for the period as directed by the Hon'ble Supreme Court. The learned counsel for the Petitioner states that in view of this law laid down, the imp....