2023 (3) TMI 325

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....ia with Ms. Maya Majumdar. P.C. :- Heard the learned Counsel for the parties. 2. The Petitioner is aggrieved by the order dated 25 February 2022 passed in appeal by Respondent No.5- Additional Commissioner (Appeals-II), Central Tax, Pune confirming the Order-in-Original dated 23 July 2022. By the impugned order, Respondent No.5 has rejected the refund claim of the Petitioner primarily on the ....

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....Circular No. 157/13/2021- GST dated 20.07.2021 as explained above, the Hon'ble Supreme Court Orders dated 08.03.2021 or 27.04.2021 is not applicable in the instant case as the compliances i.e. filing of refund need to be done by the tax payers which is governed only by the statutory mechanism and time limit provided extensions granted under the statute itself." (emphasis supplied) The Assista....

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....Bench in the case of Saiher Supply Chain Consulting Pvt. Ltd. (supra) was challenged by the Respondent -Union of India and a Special Leave to Appeal (C) No (s.) 12404 of 2022 was dismissed on 29 July 2022. 5. In light of this position, we set aside the impugned order and restore the refund claim of the Petitioner to file of the Assistant Commissioner, who will examine the case of the Petitioner ....