TaxTMI 
TaxTMI 
2025 (6) TMI 106
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....hani for the Respondent No. 2. 2. Rule returnable forthwith. Learned advocate Mr. Neel P. Lakhani waives service of notice of rule for the Respondent No. 2. With the consent of learned advocates for the respective parties, the matter is taken up for hearing, as the issue involved is quite brief. 3. The brief facts of the case are as follows: 3.1 The Petitioner is engaged in the business of refining and packaging oil within the territorial jurisdiction of the State of Gujarat. It is the case of the Petitioner that it procures various inputs for the manufacture of finished goods, which are classifiable under Chapter 15 of the First Schedule to the Customs Tariff Act, 1975. It is further the assertion of the Petitioner that the rate of tax ....
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....of the Petitioner that the aforementioned Refund Application dated 07.11.2022 was filed within the period of limitation as contemplated under Section 54(1) of the CGST Act, read with the extended timelines notified by Notification No. 13/2022-Central Tax. 3.5 Pursuant to the filing of the Refund Application, an acknowledgment in Form GST RFD-02 was issued to the Petitioner by the Proper Officer after carrying out the initial scrutiny of the application, thereby recording that the application was complete in all material respects. 3.6 The grievance of the Petitioner is that, notwithstanding the fact that the period to which the refund claim pertains, predates the effective date of Notification No. 09/2022-Central Tax (hereinafter "Notifica....
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....he refund application of the Petitioner; (B) Your lordships may be pleased to issue an appropriate writ, order or direction quashing and setting aside the Impugned Circular dated 10.11.2022 issued by Respondent No. 3; (C) Your lordships may be pleased to grant interim stay on the operation of the Impugned Circular dated 10.11.2022 to the extent it gives retrospective effect to Notification No. 9 in order to deny refund claims filed for the period prior to 18.07.2022; (D) Ex-parte ad-interim relief in terms of para (C) above; (E) Pass any orders as this Hon'ble Court may deem fit in the given facts and circumstances of the present case;" 5. Learned Counsel Mr. Kishore Kunal appearing for the Petitioner has submitted that th....
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....l P. Lakhani, learned Counsel on behalf of the Respondents is unable to controvert the applicability of the decisions in Patanjali Foods & Priyanka Refineries (Supra) to the facts of the present case. 7. DISCUSSION & FINDINGS:- 7.1 In the case of Patanjali Foods (Supra), this Court while dealing with the Notification No.1 3/2022-Central Tax dated 05.07.2022 and Circular No. 181/13/2022-GST dated 10.11.2022, after relying upon the ratio in the case of Ascent Meditech Ltd. Vs. Union of India (Special Civil Application No. 17298 of 2024) had struck down paragraph No. 2(2) of the Circular No. 181/13/2022-GST dated 10.11.2022 by which two classes of the Refund Applications i.e. whether filed before 13.07.2022 or filed after 13.07.2022 was sou....