TaxTMI 
TaxTMI 
2026 (9) TMI 1271
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....n No. 5270 of 2026 (T - RES) - -<br>GST<br>HON'BLE MR. JUSTICE B M SHYAM PRASAD For The Petitioner : Ms. Pasumarthi Manjusha., Advocate For Sri. M N Shankare Gowda., Advocate For the Respondent : Sri. K. Hema Kumar., AGA ORAL ORDER: The petitioner's grievance is with the first respondent's Order dated 17.01.2026, and the first respondent, by this impugned order, has rejecte....
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....ond the prescribed limitation period, the claim is time-barred and liable to be rejected on this ground alone." 2. The first respondent has also observed that the petitioner would not be entitled for a refund because it would not be zero-rated supplies made without payment of tax or an accumulation of Input Tax Credit [ITC] on account of an inverted duty structure. Ms. Pasumarthi Manjusha, the ....
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.... Section 54 of the CGST Act, 2017 is mandatory. (b) As no remedy is provided under CGST Act to consider a refund claim under Section 54, if filed belatedly, it is open to any person claiming refund to avail remedy under Article 226 of the Constitution of India. (c) The condonation of delay ordered by the Court shall be subject to the condition that corresponding extension of time....
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....inarily extend to determination of the refund claim itself, unless the entitlement to the refund is undisputed." 4. It follows from the afore that this Court, if circumstances justify, could condone the delay but must ordinarily allow the authorities to examine the question of refund. The petitioner's case hinges on two essential aspects. * The TRAN-I credit has been reversed twice....