Case Law Details
Tafe Access Ltd. Vs Deputy Commissioner of Central Tax (Karnataka High Court)
undisputed facts of the case are, GST3 has been paid for the Assessment year 2017-18 on January 30, 2020 and refund application has been filed on July 07, 2020. In Para 4.2 of the Circular dated September 25, 2021, Ministry of Finance has clarified that the limitation shall be two years from the date of payment of tax. Admittedly, tax has been paid in January 30, 2020. In our considered view, refund application is in time. Though the learned Standing Counsel for the revenue is right in his submission that there is appeal remedy, since petitioner has paid tax twice, in our opinion, relegating petitioner to the Appellate authority would not be just and appropriate.
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
This Writ Petition is filed with following prayers:
“(i) declaring that the time limits specified in section 54 of the CGST Act has no application to refund claims under section 19(1) if the IGST Act;
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