TaxTMI 
TaxTMI 
2024 (10) TMI 132
X X X X Extracts X X X X
X X X X Extracts X X X X
....ddharth H. Dave for the respondents. 2. By filing the present petition under Article 226 of the Constitution, the petitioner has prayed to set aside the order dated 29.01.2021 passed by the respondent no. 1 - Joint Commissioner (Appeals), Central GST and allow the refund of Rs. 14,39,897/-. It is further prayed to hold that the refund claim of the petitioner is not barred by limitation. It is also prayed to remit the case back to the adjudicating authority to decide the refund application on merits. 3. Noticing the facts involved, the Petitioner is a company engaged in the business of manufacturing and supply of genset. The petitioner is registered under the GST Act. During March 2018, petitioner supplied DG Set and panel to a unit of M/s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f foreign countries or any other person or class of persons, as notified under section 55, entitled to a refund of tax paid by it on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of six months from the last day of the quarter in which such supply was received (3) Subject to the provisions of subsection (10), a registered person may claim refund of any unutilised input tax credit at the end of any tax period: Provided that no refund of unutilised input tax credit shall be allowed in cases other than-- (i) zero rated supplies made without payment of tax; (ii) where the credit has accumulated on account of rate of tax on inputs ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r is not payable to the applicant, he shall issue a notice in FORM GST RFD-08to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed: Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard." 3.3 In terms of the above amendment in the explanation to Rule 54, relevant date for filing....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cribed. Further, I find that the ground raised by the appellant in respect of relevant date are not proper and legal hence it would not be relevant to go into merit of the time limit according to Notification No. 35/22-Central Tax dated 03-04-2020. Therefore, the decision of the adjudicating authority is proper & as per law." 4. During the pendency of this Special Civil Application, the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, issued notification No. 13/2022-Central Tax dated 05.07.2022, whereby the computation of period of limitation for filing refund application under Section 54 of the Act came to be excluded from 01.03.2020 to 28.02.2022. The Notification reads as und....