2023 (5) TMI 1232

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.... For the Respondents Through: Mr. Rishabh Sahu & Mr. Sameer Sharma, Advs. for R1. Mr. Anurag Ojha, SSC with Mr. Gautam Barnwal, Adv. for R2 to 4. VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, impugning the order dated 26.05.2021, passed by the Adjudicating Authority [Assistant Commissioner of Central Goods & Services Tax], rejecting the petitioner's claim fo....

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....1) was finally uploaded on 02.04.2021. The said application was acknowledged by the Adjudicating Authority, however, the same was not processed. On 13.05.2021, the Adjudicating Authority issued a show cause notice, proposing to reject the petitioner's application on the ground that it was time-barred. The petitioner's request for condonation of delay on account of mitigating circumstances resultin....

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.... stated that in the present case, the zero-rated supplies are stated to have been made between August 2017 to March 2018. According to the petitioner, the refund in respect of the supplies made during the period of February 2018 to March 2018, is within the period of limitation; if the period after 01.03.2020 to 28.02.2022, is excluded. 7. The learned counsel also submits that as far as the ref....