2024 (4) TMI 281

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....ATION NO. 14960 of 2019 - -<br>GST<br>HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE NIRAL R. MEHTA APPEARANCE IN SCA NO. 1479 OF 2022: For the Petitioner(s) No. 1 : Mr Anand Nainawati(5970) &nbsp; For the Respondent(s) No. 1,2,3,4,5,6,7 : Mr Chirayu A Mehta(3256) &nbsp; APPEARANCE IN SCA &nbsp;NO. 10762 OF 2020: For the Petitioner(s) No. 1 : Mr Anand Nainawati(5....

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....rms of Section 54(3)(ii) of the Central Goods & Service Tax Act, 2017 (for short 'the CGST Act') read with Rule 89(5) of the Central Goods & Service Tax Rules, 2017 (for short 'the CGST Rules') for the period from July, 2017 to November, 2020. 2. The brief facts of the case, in general, are that the petitioner has availed input tax credit of GST paid on the procurement of input services and cap....

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....fund application Applicability of Notification No. 13/2022-Central Tax which excludes the period from 01.03.2020 to 28.02.2022 for computation of limitation Amount 14960/2019 July 2017 28.08.19 05.01.19 10.05.19 No 02,95,17,125/- 11121/2020 January 2018 March 2018 May 2018 20.02.20 20.04.20 20.05.20 &nbsp; 24.10.19 Yes 01,30,10,241/- 47,76,230/- 45,1....

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....ed by the petitioner online and the same shall be considered by the respondent authority, subject to the period of limitation as prescribed under the provisions of Section 54 of the CGST Act. 4. Learned advocate Mr. Nainawati for the petitioner submitted that if the instructions as received from the respondents as submitted by learned advocate Mr. Divyeshvar is accepted, then none of the refund....