2025 (8) TMI 66

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.... involved in the petitions above, they have been heard analogously and disposed of by this common order. I. In Writ Petition Nos.25311/2022, 25312/2022 & 25313/2022: 02. The petitioners have filed the present petitions challenging the order dated 18.02.2021 passed by Joint Commissioner (Appeals), CGST under sub-section (2) of Section 107 of the Central Goods and Services Tax, 2017 (hereinafter referred as "GST Act"), whereby it has been held that the revised refund claim is barred by limitation of time in view of the notification No.02/2019-CT dated 29.01.2019. 03. The petitioner company paid CGST/SGST/IGST to procure raw materials and input services to manufacture goods to be exported and later submitted to claim the refund of utilised/....

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....gment passed by the Apex Court in suo motu Petition (Civil) No.3/2020 and Circular No.157/13/2021-GST and as per Notification No.13/2020 Central Tax dated 05.07.2022. 06. The counsel for the petitioner sought time to seek instructions from the petitioner. Today learned counsel submits no objection for remanding the matter back to the appellate authority for fresh adjudication pertaining to the aforesaid refund sanction order No.653, 658, 659 dated 17.03.2020, 28.05.2020 and 28.05.2020 respectively. 07. Shri Prasanna Prasad, learned counsel for the respondents submits that so far as the Writ Petition No.25311/2022 is concerned, the respondents have no objection for remand, but for remaining two writ petitions i.e. Writ Petition Nos.25312/2....