2025 (8) TMI 69

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....27 October 2021, which is now merged in the Appeal order dated 22 June 2022. By these orders, the Petitioner's Refund Application was held to be time-barred and dismissed. 4. The record shows that the Petitioner had applied for a refund in March 2020 for the period from July 2018 to March 2019. This Application and seven re-filings of the said Application were rejected by the Respondents on the grounds of certain deficiencies. The record does not show that the Petitioner was granted any opportunity to correct the so-called deficiencies or was heard on the issue of such deficiencies. 5. The 8th re-filing dated 27 August 2021, seeking refund, was rejected by Respondent No. 2, on the ground of limitation, by citing the bar of limitation unde....

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....022 - Central Tax [G.S.R. 516(E)/F.No. CBIC-20001/2/2022-GST], dated 05 July 2022, which was clearly applicable. 9. Mr. Chandrashekhar, the learned counsel for the 2nd Respondent, defended the impugned orders based on the reasoning reflected therein. He submitted that the Notification dated 05 July 2022 was neither cited before the 2nd Respondent nor the 1st Respondent. Accordingly, he submitted that this Petition may be dismissed. 10. The rival contentions now fall for our determination. 11. The record does show that the Petitioner's application for refund was initially filed well within the prescribed period of limitation. However, on account of the deficiencies, the Petitioner was required to refile the Application on no less than eig....