Case Law Details
Gajraj Vahan Private Limited Vs State of Jharkhand (Jharkhand High Court)
As per the amended Rule 89 (1A) of CGST Rules, 2017 and Circular dated 25.09.2021, the limitation period for seeking refund would be two years from the date of the instant notification i.e. 24.09.2021. However, in the face of rejection order, petitioner cannot make a fresh application, though the instant amendment and the notification beneficially applies to his case also.
FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT
Learned counsel for the petitioner has placed a circular no. 162/18/2021-GST dated 25.09.2021 issued by the CBIC on the subject – clarification in respect of refund of tax specified in section 77(1) of the CGST Act and Section 19(1) of IGST Act-Reg. Learned counsel for the petitioner submits that Sub Rule (1A) has been added to Rule 89 of CGST Rules, 2017 which reads as under:
“(1A) Any person, claiming refund under section 77 of the Act of any tax paid by him, in respect of a transaction considered by him to be an intra-State supply, which is subsequently held to be an inter-State supply, may, before the expiry of a period of two years from the date of payment of the tax on the inter-State supply, file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
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