2025 (12) TMI 1058

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.... Mr. Yuvraj Thakore appearing for the petitioner has submitted that the issue involved in the present petition is squarely covered by the Judgment of the Coordinate Bench of this Court dated 12.02.2025 passed in Special Civil Application No. 17298 of 2024 and the Judgment dated 27.03.2025 passed in Special Civil Application No. 10677 of 2023. 3. It is submitted that identical worded circular dated 10.11.2022 issued by Central authority had been quashed and set aside and hence, in the present case the impugned circular No. 181/13/2022-GST dated 12.11.2022 issued by the respondent no.-1 may be declared as ultra vires to the provisions of section 54 of the Gujarat Goods and service Tax Act, 2017. 4. Learned AGP Ms. Shrunjal Shah appearin....

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....dated 30.11.2024 on the ground that the Petitioner Company is not eligible to get refund since the refund applications are filed after 18.07.2022 i.e., the date on which Notification No. 09/2022-State Tax (Rate) came into force. 6. It is not in dispute that for the following periods, the application is filed for refund. The same has been rejected on 23.11.2022 which has been confirmed by the appellate authority by the order dated 30.11.2024. The details are as under: Sr. No. Date of Application Period Amount claimed Date Refund Application Date of Rejection Date of Appellate Order 1 AA2409220863840 Aug-Sep 2018 70,60,398 13.09.2018 23.11.2022 30.11.2024 2 AA240922091952Y Nov 18 13,30,....

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....13.7.2022, even though they are pertaining to a period prior to the date of notification, is wholly arbitrary, discriminatory and ultra-vires Section 54 of the GST Act as well as violating Article 14 of the Constitution of India. The circular itself states that the notification dated 13.7.2022 has prospective effect. Even otherwise, the restriction contained in notification dated 13.7.2022 was introduced for the first time on such date and by expressly stating that it would apply prospectively and that too from 18.7.2022. If that be so, then refund pertaining to period prior to 13.7.2022 cannot be affected by such notification. Section 54(1) of the GST Act clearly gives a time limit of 2 years for filing of the refund application and such t....

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....ons at Serial Nos. 1 to 7 in the chart provided at paragraph No. 4.10 of the petition in accordance with law within a period of Twelve (12) weeks from the date of receipt of a copy of this judgment and order. As far as Serial No. 8 of the Table is concerned, namely the application dated 20.01.2023 for the period starting from September, 2018 to November, 2018, the same is otherwise barred by limitation, inasmuch as, the last date for filing the refund claim would have been 25.10.2022. Therefore, irrespective of the application of the impugned Circular No. 181/13/2022-GST, the said refund application would have been rejected on the ground of limitation. Hence, the order dated 20.01.2023 is upheld and maintained. The petition therefore succee....